Code of Federal Regulations · Section
§ 46.137 — Time Limit On Filing Of Claim For Refund
27 C.F.R. § 46.137
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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.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504
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Limitations on credit or refund26 U.S.C. § 6511