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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
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Subpart D - Rules for Special (Occupational) Tax |
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Abatement or Refund of Special Taxes |
§ 46.138 - Discontinuance of business.
Latest version.
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§ 46.138 Discontinuance of business.
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.