27 CFR § 478.43 - License fee not refundable.

---
identifier: "/us/cfr/t27/s478.43"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 478.43 - License fee not refundable."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "478.43"
section_name: "License fee not refundable."
chapter_name: "BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE"
subchapter_number: "B"
subchapter_name: "FIREARMS AND AMMUNITION"
part_number: "478"
part_name: "COMMERCE IN FIREARMS AND AMMUNITION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 552(a); 18 U.S.C. 847, 921-931; 44 U.S.C. 3504(h)."
regulatory_source: "33 FR 18555, Dec. 14, 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3750, Jan. 24, 2003."
cfr_part: "478"
---


# 478.43 License fee not refundable.

No refund of any part of the amount paid as a license fee shall be made where the operations of the licensee are, for any reason, discontinued during the period of an issued license. However, the license fee submitted with an application for a license shall be refunded if that application is denied or withdrawn by the applicant prior to being acted upon.

[T.D. ATF-270, 53 FR 10494, Mar. 31, 1988]