26 U.S.C. § 6403
Overpayment of installment
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.
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Nearby sections (25 sections)
- 6336 · Sale of perishable goods
- 6337 · Redemption of property
- 6338 · Certificate of sale; deed of real property
- 6339 · Legal effect of certificate of sale of personal property and…
- 6340 · Records of sale
- 6341 · Expense of levy and sale
- 6342 · Application of proceeds of levy
- 6343 · Authority to release levy and return property
- 6344 · Cross references
- 6361 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5,…
- 6401 · Amounts treated as overpayments
- 6402 · Authority to make credits or refunds
- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits
- 6406 · Prohibition of administrative review of decisions
- 6407 · Date of allowance of refund or credit
- 6408 · State escheat laws not to apply
- 6409 · Refunds disregarded in the administration of Federal programs…
- 6411 · Tentative carryback and refund adjustments
- 6412 · Floor stocks refunds
- 6413 · Special rules applicable to certain employment taxes
- 6414 · Income tax withheld
- 6415 · Credits or refunds to persons who collected certain taxes
- 6416 · Certain taxes on sales and services