Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6415
Credits or refunds to persons who collected certain taxes
# (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.
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Nearby sections (25 sections)
- 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
- 6417 · Elective payment of applicable credits
- 6418 · Transfer of certain credits
- 6419 · Excise tax on wagering
- 6420 · Gasoline used on farms
- 6421 · Gasoline used for certain nonhighway purposes, used by local…
- 6422 · Cross references
- 6423 · Conditions to allowance in the case of alcohol and tobacco taxes
- 6424 · [§6424. Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6,…
- 6425 · Adjustment of overpayment of estimated income tax by corporation
- 6426 · Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- 6427 · Fuels not used for taxable purposes