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27 CFR 70.508

§ 70.508 Time for filing claim.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

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27 CFR 70.508, § 70.508 Time for filing claim, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118756
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Full text

No credit or refund of any amount of tax to which the provisions of this subpart apply shall be made unless the claimant files a claim therefor within the time prescribed by law and in accordance with the provisions of this subpart.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.