Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 46 · § 46.138

§ 46.138. Discontinuance of business.

36 words·~1 min read·/us/cfr/t27/s§ 46.138·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A dealer who for any reason discontinues business is not entitled to a refund of special tax for the unexpired portion of the tax year for which the special tax stamp was issued. (26 U.S.C. 5732)

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U.S. Code

Payment of tax
§ 5732

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§ 46.138

Discontinuance of business.

U.S.C.§ 5732

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