26 U.S.C. § 3503 — Erroneous payments

FEDERAL · 26 U.S.C. · Chapter 25

Erroneous payments

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

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.

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History

(Aug. 16, 1954, ch. 736, 68A Stat. 471.)