26 U.S.C. § 3503 — Erroneous payments
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 53 words · no verdicts yet
A tax paid under chapter 21 or 22 for a period when the taxpayer was not liable for that tax must first be credited against any tax owed under the other chapter. Any remaining amount must be refunded.
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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 471.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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