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La demande de remboursement relative à un timbre dématérialisé non consommé doit être présentée au plus tard six mois après l'expiration du délai de validité prévu à l'article 900.

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A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 888, Sct. II : Timbre de dimension, Art. 899, Art. 900, Art. 900 A, Art. 900 B\n
\n

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Article 900 A AUTONOME VIGUEUR, en vigueur depuis le 30/12/2014 (Code général des impôts)