§ 46.137. Time limit on filing of claim for refund.
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/us/cfr/t27/s§ 46.137·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No claim for the refund of a special tax or penalty will be allowed unless presented within 3 years after the filing of the related tax return or within 2 years after the payment of such tax or penalty, whichever of these periods expires later. (26 U.S.C. 6511)
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§ 46.137
Time limit on filing of claim for refund.
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