Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter B - Tobacco |
Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
Subpart D - Rules for Special (Occupational) Tax |
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.