§ 6602. Interest on erroneous refund recoverable by suit

216 words·~1 min read·/usc/title-26/section-6602

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 suit pursuant to section 7405, shall bear interest at the underpayment rate established under section 6621 from the date of the payment of the refund.

(Aug. 16, 1954, ch. 736, 68A Stat. 818; Pub. L. 93–625, § 7(a)(2)(B), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 99–514, title XV, § 1511(c)(12), Oct. 22, 1986, 100 Stat. 2745.)

Connections2 cite this · traces to 2

Cited by 2 sections

statutes-at-large

Public Law 93–621

CFR

§ 70.91
Interest on erroneous refund recoverable by suit.

Traces to 2 documents

U.S. Code

10 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 818
Pub. L. 93–625, § 7(a)(2)(B)
88 Stat. 2115
Pub. L. 99–514, title XV, § 1511(c)(12)
100 Stat. 2745
Pub. L. 99–514
Pub. L. 93–625
section 1511(d) of Pub. L. 99–514
section 7(e) of Pub. L. 93–625

Citation graph

cites case law

§ 6602

Interest on erroneous refund recoverable by suit

C.F.R.×1

Stat.×1

U.S.C.§ 47

U.S.C.§ 6621

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 818

Pub. L.Pub. L. 93–625, § 7(a)(2)(B)

Stat.88 Stat. 2115

Pub. L.Pub. L. 99–514, title XV, § 1511(c)(12)

Cites 12 · showing 7Cited by 2 across 2 sources