Amendment status not verified — confirm the current text below against the official source.
Limitation of claims {01- refund.—No claim to any refund of the luxury tax under section 15 shall be admitted, unless it is made within three years from the date of the order of assessment or, where an appeal has been preferred or where there has been a reVision, within three years from the date of the order in appeal or revision, as the case may be.