CFR›Title 27›Chapter I›Part 46›Subpart D›Subject Group Abatement or Refund of Special Taxes ContainsSections 46.136–46.138CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 46.136 § 46.136 Claims. 46.137 § 46.137 Time limit on filing of claim for refund. 46.138 § 46.138 Discontinuance of business. Previous 46.95 § 46.95 Liability of partners. Next Changes in Businesses Holding Special (Occupational) Tax Stamps Changes in Businesses Holding Special (Occupational) Tax Stamps