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Digital Provenance
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Transcription
6.7.54 DML:dk STAMP TAX - • RECOVERY 0'F PAYMENT The iommissioner of Internal Revenue may-make allowance for or redeem such stamps as may have been destroyed, rendered unfit, or for which the owner may have no use or which through mistake may have been improperly or unnecessarily used or where the rates represented have been excessive or in any manner wrongfully collected. 26 USCA, Sec. 33Q4 (a). But no claim for refund ^shall be allowed unless presented within four years aftep the purchase of such stamps. Sec. 3304 (c). A request to tfye Commissioner for an informal ruling regarding whether stamps are required on certain . conveyances does not constitute a claim for- refund which will toll the limitation period. Baltimore & Ohio RR vs. U.S., 76 L.Ed. 4o6. No suit for refund shall be maintained until claim has been duly filed with the Commissioner and no such suit shall be begun before six months from the date of such filing unless the Commissioner renders a decision within that time nor after two years from ' v ? ' Eb b s . _3 ?/ • - ' •. -• notice of disallowance. Such suit may be maintained whether or not the tax has been paid under protest. 26 USCA, Sec. 3772.
