§ 46.137 - Time limit on filing of claim for refund.

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§ 46.137 Time limit on filing of claim for refund.

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.

§ 46.137 Time limit on filing of claim for refund.