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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 70 · § 70.91

§ 70.91. Interest on erroneous refund recoverable by suit.

62 words·~1 min read·/us/cfr/t27/s§ 70.91·

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Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to 26 U.S.C. 7405, shall bear interest at the underpayment rate referred to in § 70.93 of this part. (26 U.S.C. 6602) \[T.D. ATF-301, 55 FR 47614, Nov. 14, 1990\]
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§ 70.91
Interest on erroneous refund recoverable by suit.
U.S.C.§ 7405
U.S.C.§ 6602
Cites 2Cited by 0 across 0 sources
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