{"data":{"id":"us/27-cfr-70.91","jurisdiction":"us","citation":"27 CFR 70.91","heading":"Interest on erroneous refund recoverable by suit.","body":"Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to 26 U.S.C. 7405, shall bear interest at the underpayment rate referred to in § 70.93 of this part.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"06f1cac044e817b6233acf1711a907eaca736e65ff73aa12176c4bafbd7d29b8","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.90","next":"us/27-cfr-70.92"},"notice":"GroundRules: Original legal text. Not legal advice."}