Internal Revenue Code:Sec. 3503. Erroneous payments

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Statute

    Sec. 3503. Erroneous payments
 
      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.

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 471.)
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