§ 6403. Overpayment of installment
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/usc/title-26/section-6403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
(Aug. 16, 1954, ch. 736, 68A Stat. 791.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 791
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§ 6403
Overpayment of installment
C.F.R.×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 791
Cites 2Cited by 2 across 2 sources