26 U.S.C. § 3503

Section 3503 · Erroneous payments

Amended 1 time on record

Applied in 1 court decisions — leading case Chicago Milwaukee Corp. v. United States (1996)

Most recently applied in Chicago Milwaukee Corp. v. United States (April 1996)

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.

Editorial notes U.S. Code · Office of the Law Revision Counsel

Cross References

Civil action for refund, see section 7422 of this title.

Jurisdiction of district courts of actions by taxpayers for refund, see sections 1340 and 1346 of Title 28, Judiciary and Judicial Procedure.

Refund to employer of overpayment of withholding tax, see section 6414 of this title.