yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 3503

Erroneous payments

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 3503, Erroneous payments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463338
Permanent ID
ys:prov:463338@1
SHA-256
e95967f6df37fcd4545aab3902760eabc48ee91bf3f2c543d418f3b0c195dc53

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

We haven't linked the enacting public law for this provision yet. That means it is missing from our records, not that no law enacted it.