27 CFR § 46.137 - Time limit on filing of claim for refund.

---
identifier: "/us/cfr/t27/s46.137"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 46.137 - Time limit on filing of claim for refund."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "46.137"
section_name: "Time limit on filing of claim for refund."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "46"
part_name: "MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001."
cfr_part: "46"
---


# 46.137 Time limit on filing of claim for refund.

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.

(26 U.S.C. 6511)