Title 27
SECTION 46.137
46.137 Time limit on filing of claim for refund.
§ 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)