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31 U.S.C. § 1324 — Refund of internal revenue collections

submitted 44 years ago by Pub. L. 97-258 to r/title-31-MONEY-AND-FINANCE · 179 words · no verdicts yet

in plain englishAI-generated · not legal advice

Congress provides the Treasury Secretary with the amounts needed to refund internal-revenue collections authorized by law. This appropriation may be used only for specified tax-account refunds and credit-related refunds.

(a) The necessary amounts are appropriated to the Secretary of the Treasury to refund internal-revenue collections as the law provides. This includes paying (1) claims for earlier fiscal years and (2) accounts under “Allowance or drawback (Internal Revenue),” “Redemption of stamps (Internal Revenue),” “Refunding legacy taxes, Act of March 30, 1928,” “Repayment of taxes on distilled spirits destroyed by casualty,” and “Refunds and payments of processing and related taxes.” (b) Money appropriated under this section may be paid only for (1) refunds up to the liability limit of an individual tax account and (2) refunds due under the listed credit provisions of the Internal Revenue Code of 1986, including provisions enacted before January 1, 1978, or by the Taxpayer Relief Act of 1997, the sections listed in the source text, and section 3081(b)(2) of the Housing Assistance Tax Act of 2008.
the actual law source: uscode.house.gov ↗public domain
(a)

Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of—

(1)

claims for prior fiscal years; and

(2)

accounts arising under—

(A)

“Allowance or drawback (Internal Revenue)”;

(B)

“Redemption of stamps (Internal Revenue)”;

(C)

“Refunding legacy taxes, Act of March 30, 1928”;

(D)

“Repayment of taxes on distilled spirits destroyed by casualty”; and

(E)

“Refunds and payments of processing and related taxes”.

(b)

Disbursements may be made from the appropriation made by this section only for—

(1)

refunds to the limit of liability of an individual tax account; and

(2)

refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A,1 36B, 168(k)(4)(F), 53(e),1 54B(h),1 3131, 3132, 3134, 6428, 6428A, 6428B, 6431,1 or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.

Source credit: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 923; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105–34, title I, § 101(d)(1), Aug. 5, 1997, 111 Stat. 799; Pub. L. 107–210, div. A, title II, § 201(c)(1), Aug. 6, 2002, 116 Stat. 960; Pub. L. 109–432, div. A, title IV, § 402(b)(2), Dec. 20, 2006, 120 Stat. 2954; Pub. L. 110–185, title I, § 101(f)(1), Feb. 13, 2008, 122 Stat. 617; Pub. L. 110–234, title XV, § 15316(c)(6), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(6), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110–289, div. C, title I, § 3011(b)(3), title III, § 3081(c), July 30, 2008, 122 Stat. 2891, 2906; Pub. L. 111–5, div. B, title I, §§ 1001(e)(2), 1004(b)(8), 1531(c)(1), Feb. 17, 2009, 123 Stat. 312, 314, 360; Pub. L. 111–148, title I, § 1401(d)(1), title X, § 10909(b)(2)(P), (c), Mar. 23, 2010, 124 Stat. 220, 1023; Pub. L. 111–312, title I, § 101(b)(1), Dec. 17, 2010, 124 Stat. 3298; Pub. L. 113–295, div. A, title II, § 221(a)(112)(D), Dec. 19, 2014, 128 Stat. 4054; Pub. L. 116–136, div. A, title II, § 2201(g)(1), Mar. 27, 2020, 134 Stat. 339; Pub. L. 116–260, div. N, title II, § 272(g)(1), Dec. 27, 2020, 134 Stat. 1976; Pub. L. 117–2, title IX, §§ 9601(c)(3)(A), 9611(b)(4)(C), 9631(c)(2), 9641(b), 9651(b), Mar. 11, 2021, 135 Stat. 143, 150, 160, 171, 182; Pub. L. 117–328, div. T, title I, § 103(d), Dec. 29, 2022, 136 Stat. 5285.)

history & why it existsrecord from the source credit
  • 1982Enacted · Pub. L. 97-258 · 96 Stat. 923
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2095
  • 1997Amended · Pub. L. 105-34 · 111 Stat. 799
  • 2002Amended · Pub. L. 107-210 · 116 Stat. 960
  • 2006Amended · Pub. L. 109-432 · 120 Stat. 2954
  • 2008Amended · Pub. L. 110-185 · 122 Stat. 617
  • 2008Amended · Pub. L. 110-234 · 122 Stat. 1511
  • 2008Amended · Pub. L. 110-246 · 122 Stat. 1664, 2273
  • 2008Amended · Pub. L. 110-289 · 122 Stat. 2891, 2906
  • 2009Amended · Pub. L. 111-5 · 123 Stat. 312, 314, 360
  • 2010Amended · Pub. L. 111-148 · 124 Stat. 220, 1023
  • 2010Amended · Pub. L. 111-312 · 124 Stat. 3298
  • 2014Amended · Pub. L. 113-295 · 128 Stat. 4054
  • 2020Amended · Pub. L. 116-136 · 134 Stat. 339
  • 2020Amended · Pub. L. 116-260 · 134 Stat. 1976
  • 2021Amended · Pub. L. 117-2 · 135 Stat. 143, 150, 160, 171, 182
  • 2022Amended · Pub. L. 117-328 · 136 Stat. 5285

A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-258 on 1982-09-13.

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