§ 6415. Credits or refunds to persons who collected certain taxes
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(a)Allowance of credits or refunds Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund.
(b)Credit on returns Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return.
(c)Refund of overcollections In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto.
(d)Refund of taxable payment Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment.
(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 85–475, § 4(b)(4), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title I, § 163(d)(1), Sept. 2, 1958, 72 Stat. 1311; Pub. L. 89–44, title VI, § 601(b), June 21, 1965, 79 Stat. 153; Pub. L. 91–258, title II, § 205(b)(2), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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Cited by 11 sections · top 10
U.S. Code
- § 6416Certain taxes on sales and services
- § 6420Gasoline used on farms
- § 6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 4271Imposition of tax
- § 4281Small aircraft on nonestablished lines
- § 7272Penalty for failure to register or reregister
- § 7012Cross references
- § 4282Transportation by air for other members of affiliated group
- § 4272Definition of taxable transportation, etc.
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- Aug. 16, 1954, ch. 736
- 68A Stat. 798
- Pub. L. 85–475, § 4(b)(4)
- 72 Stat. 260
- Pub. L. 85–859, title I, § 163(d)(1)
- 72 Stat. 1311
- Pub. L. 89–44, title VI, § 601(b)
- 79 Stat. 153
- Pub. L. 91–258, title II, § 205(b)(2)
- 84 Stat. 241
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 91–258
- Pub. L. 89–44, § 601(b)(1)
- Pub. L. 85–859
- section 4231 of this title
- Pub. L. 85–475
- section 211(a) of Pub. L. 91–258
- Pub. L. 89–44
- section 701(e) of Pub. L. 89–44
- Pub. L. 85–859, § 1(c)
- 72 Stat. 1275
- section 4112 of this title
- Pub. L. 85–475, § 4(c)
- 72 Stat. 261
- Pub. L. 99–514, § 2
- 100 Stat. 2095
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§ 6415
Credits or refunds to persons who collected certain taxes
U.S.C.×10
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 798
Pub. L.Pub. L. 85–475, § 4(b)(4)
Stat.72 Stat. 260
Pub. L.Pub. L. 85–859, title I, § 163(d)(1)
Cites 30 · showing 7Cited by 11 across 2 sources