[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR178.43] [Page 1153] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 178--COMMERCE IN FIREARMS AND AMMUNITION--Table of Contents Subpart D--Licenses Sec. 178.43 License fee not refundable. No refund of any part of the amount paid as a license fee shall be made where the operations of the licensee are, for any reason, discontinued during the period of an issued license. However, the license fee submitted with an application for a license shall be refunded if that application is denied or withdrawn by the applicant prior to being acted upon. [T.D. ATF-270, 53 FR 10494, Mar. 31, 1988]