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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6402(a)-3

Refund of Federal unemployment tax.

Official textecfr.govlast amended

Any person who pays to the district director more than the correct amount of—

# (a)

Tax under section 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or

# (b)

Interest, addition to the tax, additional amount, or penalty with respect to such tax,

may file a claim for refund of the overpayment, in the manner and subject to the conditions stated in § 301.6402-2 of this chapter (Regulations on Procedure and Administration). See § 31.6413(d) and the corresponding section of prior law for provisions which bar the allowance or payment of interest on the amount of any refund based on credit allowable for contributions paid under the unemployment compensation law of a State.

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In this part (40 sections)
  1. 31.6109-1 · Supplying of identifying numbers.
  2. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  3. 31.6151-1 · Time for paying tax.
  4. 31.6157-1 · Cross reference.
  5. 31.6161(a)(1)-1 · Extensions of time for paying tax.
  6. 31.6205-1 · Adjustments of underpayments.
  7. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  8. 31.6302-0 · Table of contents.
  9. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  10. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  11. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  12. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
  13. 31.6302(b)-1 · Method of collection.
  14. 31.6302(c)-1 · Use of Government depositories in connection with taxes…
  15. 31.6302(c)-2 · Use of Government depositories in connection with…
  16. 31.6302(c)-3 · Deposit rules for taxes under the Federal Unemployment…
  17. 31.6302(c)-4 · Cross references.
  18. 31.6361-1 · Collection and administration of qualified State individual…
  19. 31.6402(a)-1 · Credits or refunds.
  20. 31.6402(a)-2 · Credit or refund of tax under Federal Insurance…
  21. 31.6402(a)-3 · Refund of Federal unemployment tax.
  22. 31.6404(a)-1 · Abatements.
  23. 31.6413(a)-1 · Repayment or reimbursement by employer of tax…
  24. 31.6413(a)-2 · Adjustments of overpayments.
  25. 31.6413(a)-3 · Repayment by payor of tax erroneously collected from…
  26. 31.6413(b)-1 · Overpayments of certain employment taxes.
  27. 31.6413(c)-1 · Special refunds.
  28. 31.6414-1 · Credit or refund of income tax withheld from wages.
  29. 31.6652(c)-1 · Failure of employee to report tips for purposes of the…
  30. 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
  31. 31.6682-1 · False information with respect to withholding.
  32. 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
  33. 31.6694-2 · Penalties for understatement due to an unreasonable…
  34. 31.6694-3 · Penalty for understatement due to willful, reckless, or…
  35. 31.6694-4 · Extension of period of collection when tax return preparer…
  36. 31.6695-1 · Other assessable penalties with respect to the preparation…
  37. 31.6696-1 · Claims for credit or refund by tax return preparers.
  38. 31.7701-1 · Tax return preparer.
  39. 31.7701-2 · Definitions; spouse, husband and wife, husband, wife,…
  40. 31.7805-1 · Promulgation of regulations.
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