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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES · § 3503

§ 3503. Erroneous payments

61 words·~1 min read·/usc/title-26/section-3503

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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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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 471
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§ 3503
Erroneous payments
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 471
Cites 2Cited by 0 across 0 sources
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