2017 US Code
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
| 26 U.S.C. § 6514 (2017) |
| §6514. Credits or refunds after period of limitation |
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(a) Credits or refunds after period of limitation
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 In 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. For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405. Any 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). |
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(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Subsec. (a)(2). Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| 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 F - Procedure and Administration CHAPTER 66 - LIMITATIONS Subchapter B - Limitations on Credit or Refund Sec. 6514 - Credits or refunds after period of limitation |
| section 6514 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
