[Code of Federal Regulations] [Title 27, Volume 2] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR478.43] [Page 123] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE PART 478--COMMERCE IN FIREARMS AND AMMUNITION--Table of Contents Subpart D--Licenses Sec. 478.43 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However, the license fee submitted with an application for a license shall be refunded if that application is denied or withdrawn by the applicant prior to being acted upon.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]