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31 U.S.C. § 1324

Refund of internal revenue collections

United States · Title 31 — MONEY AND FINANCE · Status: effective

Taxation
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31 U.S.C. § 1324, Refund of internal revenue collections, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/467541
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Full text

Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of— accounts arising under— Disbursements may be made from the appropriation made by this section only for—

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.