Statute · United States Code

26 U.S.C. § 3503 — Erroneous payments

26 U.S.C. § 3503

Type: Statute
Source: United States Code
Jurisdiction: Federal
Date: 2025-01-06
Topic: bankruptcy

Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.

Citator

26 U.S.C. § 3503 — Erroneous payments is in force in the current edition of the Code, and nothing recorded condemns it.

Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.