27 C.F.R. § 46.138 – Discontinuance of business. | Midpage
§ 46.138
27 C.F.R. § 46.138
Discontinuance of business.
Effective Dec 31, 2016
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.