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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle C - Employment Taxes (Sections 3101 - 3512)
Chapter 25 - General Provisions Relating to Employment Taxes (Sections 3501 - 3512)
Sec. 3503 - Erroneous payments
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3503 - Erroneous payments |
| Contains | section 3503 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 471. |
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26 U.S.C. § 3503 (2015)
ยง3503. Erroneous payments
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)
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