{"data":{"id":"us/27-cfr-46.138","jurisdiction":"us","citation":"27 CFR 46.138","heading":"Discontinuance of business.","body":"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.","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":"7243957659a8b129a532fa4fa4f5e4beb553893a15c79d462baadfb7ca52ff6f","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.137","next":"us/27-cfr-46.161"},"notice":"GroundRules: Original legal text. Not legal advice."}