Internal Revenue Code · 26 U.S.C.
§ 3503. Erroneous payments
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3503
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 61 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3503
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Where it sits in the Code
Nearby sections
- § 3501 Collection and payment of taxes
- § 3502 Nondeductibility of taxes in computing taxable income
- § 3503 Erroneous payments
- § 3504 Acts to be performed by agents
- § 3505 Liability of third parties paying or providing for wages
- § 3506 Individuals providing companion sitting placement services
- § 3507 Repealed