Statutory Text
26 U.S.C. § 3503 — Erroneous payments
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3503 - Erroneous payments From the U.S. Government Publishing Office, www.gpo.gov
§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.
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)
Source: uscode.house.gov — public domain
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Root-LD v1.0 · boisestandard.org
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BS-USC26-SEC-0EDEF3
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boisestandard.org
Citation
26 U.S.C. § 3503
Jurisdiction
Federal — United States
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✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
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d30f6a67cb062196...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 3503 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
26 U.S.C. § 350126 U.S.C. § 350226 U.S.C. § 350326 U.S.C. § 350426 U.S.C. § 350526 U.S.C. § 350626 U.S.C. § 350726 U.S.C. § 350826 U.S.C. § 350926 U.S.C. § 351026 U.S.C. § 351126 U.S.C. § 3512
26 U.S.C. — public domain
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