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Why Won't MLB Teams Issue Refunds?

At what point must a sports organization offer to refund money for a ticket to a game scheduled during the coronavirus pandemic? Is it when the pandemic started several months ago? Or when President Donald Trump proclaimed a national emergency on March 13? Or when states began to issue gathering restrictions and similar measures? Or when a game is formally postponed? Or when a game is either cancelled or played without spectators? Or is no refund required at all—can the organization simply credit the money for a future game to be played when life returns to normal?