26 USC 3503: Erroneous payments
Text contains those laws in effect on November 22, 2024
From Title 26-INTERNAL REVENUE CODESubtitle C-Employment TaxesCHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
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§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.