US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 3503: Erroneous payments

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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