{"data":{"id":"us/27-cfr-46.137","jurisdiction":"us","citation":"27 CFR 46.137","heading":"Time limit on filing of claim for refund.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d4db8df735c8ab0f06a872a28f3858b7281ef9ce90461e6bf422c3a69cd60d15","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.136","next":"us/27-cfr-46.138"},"notice":"GroundRules: Original legal text. Not legal advice."}