2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 66 - LIMITATIONS (§§ 6501 - 6533)
Subchapter B - Limitations on Credit or Refund (§§ 6511 - 6515)
Section 6514 - Credits or refunds after period of limitation
| Publication Title | United States Code, 2012 Edition, 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 F - Procedure and Administration CHAPTER 66 - LIMITATIONS Subchapter B - Limitations on Credit or Refund Sec. 6514 - Credits or refunds after period of limitation |
| Contains | section 6514 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834. |
| Statutes at Large Reference | 90 Stat. 1834 |
| Public Law References | Public Law 94-455 |
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A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
(1) Expiration of period for filing claimIf made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or
(2) Disallowance of claim and expiration of period for filing suitIn the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer.
(3) Recovery of erroneous refundsFor procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.
(b) Credit after period of limitationAny credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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