There is a newer version
of
this Section
2017 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes
Chapter 25 - General Provisions Relating to Employment Taxes
Sec. 3503 - Erroneous payments
Download PDF
| 26 U.S.C. § 3503 (2017) |
| 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.) |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3503 - Erroneous payments |
| section 3503 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
