Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3503
Erroneous payments
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 3321 · Imposition of tax
- 3322 · Definitions
- 3323 · [§3323. Omitted]
- 3401 · Definitions
- 3402 · Income tax collected at source
- 3403 · Liability for tax
- 3404 · Return and payment by governmental employer
- 3405 · Special rules for pensions, annuities, and certain other…
- 3406 · Backup withholding
- 3451 · [§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug.…
- 3501 · Collection and payment of taxes
- 3502 · Nondeductibility of taxes in computing taxable income
- 3503 · Erroneous payments
- 3504 · Acts to be performed by agents
- 3505 · Liability of third parties paying or providing for wages
- 3506 · Individuals providing companion sitting placement services
- 3507 · [§3507. Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug.…
- 3508 · Treatment of real estate agents and direct sellers
- 3509 · Determination of employer's liability for certain employment…
- 3510 · Coordination of collection of domestic service employment taxes…
- 3511 · Certified professional employer organizations
- 3512 · Treatment of certain persons as employers with respect to motion…
- 4001 · [§§4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II,…
- 4041 · Imposition of tax
- 4042 · Tax on fuel used in commercial transportation on inland waterways