§46.138. Discontinuance of business.
27 C.F.R. § 46.138
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.
Notes, amendments, and revision history
Source
Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.
Authority
Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
Source
Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.