ATF

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Bureau of Alcohol, Tobacco, Firearms and Explosives

How do I claim a refund of special tax paid?

You will need to file a claim with the NFA Branch. Please note that the fact that you did not make any acquisitions or dispositions of NFA firearms during the Tax Year does not mean that you can claim a refund of special tax. A refund can only be made if you were not in the NFA business at all during the Tax Year.