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26 U.S.C. § 6602

Interest on erroneous refund recoverable by suit

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

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26 U.S.C. § 6602, Interest on erroneous refund recoverable by suit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464210
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Full text

Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by suit pursuant to section 7405, shall bear interest at the underpayment rate established under section 6621 from the date of the payment of the refund.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 93-625(H.R. 421)1975-01-03
    A bill to amend the Tariff Schedules of the United States to permit the importation of upholstery regulators, upholsterer's regulating needles, and upholsterer's pins free of duty.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally