Code of Federal Regulations · Section
§ 46.138 — Discontinuance Of Business
27 C.F.R. § 46.138
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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.
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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Payment of tax26 U.S.C. § 5732