Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
§ 6415. Credits or refunds to persons who collected certain taxes
Statutory text
Allowance of credits or refunds
Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund.
Credit on returns
Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return.
Refund of overcollections
In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto.
Refund of taxable payment
Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 798 · 68A Stat. 798
Enacted · 26 U.S.C. § 6415
Aug. 16, 1954, ch. 736, 68A Stat. 798
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 798Tax Rate Extension Act of 1958
Pub. L. 85–475 § 4(b)(4) · 72 Stat. 259
Struck · 26 U.S.C. § 6415(a)(d)
Pub. L. 85–475 struck out references to section 4271
Source evidence
Code amendment note
Subsecs. (a) to (d). Pub. L. 85–475 struck out references to section 4271.Enacted provision · exact public law section
(4) Section 6415 of such Code (relating to credits or refunds to persons who collected certain taxes) is amended by striking out “4271,” each place it appears therein.Pub. L. 85–859 title I § 163(d)(1) · 72 Stat. 1275
Changed · 26 U.S.C. § 6415(a)
Pub. L. 85–859 provided that in the case of any payment outside the United States in respect of which tax is imposed under par. (1), (2), or (3) of section 4231 of this title, the person who paid for the admission or for the use of the box or seat shall be considered the person from whom the tax was collected
Source evidence
Code amendment note
Subsec. (a). Pub. L. 85–859 provided that in the case of any payment outside the United States in respect of which tax is imposed under par. (1), (2), or (3) of section 4231 of this title, the person who paid for the admission or for the use of the box or seat shall be considered the person from whom the tax was collected.Enacted provision · exact public law section
(1) Section 6415 (a) (credits or refunds to persons who collected certain taxes) is amended by adding at the end thereof 26 USC 6415. the following: “For purposes of this subsection, in the case of any payment outside the United States in respect of which tax is imposed under paragraph (1), (2), or (3) of section 4231, the person who paid for the admission or for the use of the box or seat shall be considered the person from whom the tax was collected.”Excise Tax Reduction Act of 1965
Pub. L. 89–44 § 601(b)(1) · 79 Stat. 136
Substituted · 26 U.S.C. § 6415(a)
Pub. L. 89–44, § 601(b)(1), (2), substituted “section 4251 or 4261” for “sections 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286”
Struck · 26 U.S.C. § 6415(a)
Pub. L. 89–44, § 601(b)(1), (2), struck out last sentence which referred to payment outside the United States of taxes imposed under pars. (1), (2) and (3) of section 4231
Source evidence
Code amendment note
Subsec. (a). Pub. L. 89–44, § 601(b)(1), (2), substituted “section 4251 or 4261” for “sections 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” and struck out last sentence which referred to payment outside the United States of taxes imposed under pars. (1), (2) and (3) of section 4231.Enacted provision · exact public law section
(1) by striking out “section 4231(1), 4231(2), 4231(3), 4241, 4251, 4261, or 4286” each place it appears and inserting in lieu thereof “section 4251 or 4261”; andExcise Tax Reduction Act of 1965
Pub. L. 89–44 § 601(b)(1) · 79 Stat. 136
Substituted · 26 U.S.C. § 6415(b)(d)
Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing
Source evidence
Code amendment note
Subsecs. (b) to (d). Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing.Enacted provision · exact public law section
(1) by striking out “section 4231(1), 4231(2), 4231(3), 4241, 4251, 4261, or 4286” each place it appears and inserting in lieu thereof “section 4251 or 4261”; andAirport and Airway Revenue Act of 1970
Pub. L. 91–258 title II § 205(b)(2) · 84 Stat. 219
Inserted · 26 U.S.C. § 6415
Pub. L. 91–258 inserted reference to section 4271 in four places
Source evidence
Code amendment note
Pub. L. 91–258 inserted reference to section 4271 in four places.Enacted provision · exact public law section
(2) Section 6415 (relating to credits or refunds to persons who 68A Stat. 798. collected certain taxes) is amended by striking out “section 4251 or 4261” each place it appears and inserting in lieu thereof “section 4251, 4261, or 4271”.Effective date note
Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6415(a); 26 U.S.C. § 6415(b)
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
7 of 8 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1958–1976 · 4 rounds
1976
Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1970
Pub. L. 91–258 inserted reference to section 4271 in four places.
1965
Subsec. (a). Pub. L. 89–44, § 601(b)(1), (2), substituted “section 4251 or 4261” for “sections 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” and struck out last sentence which referred to payment outside the United States of taxes imposed under pars. (1), (2) and (3) of section 4231.
Subsecs. (b) to (d). Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing.
1958
Subsec. (a). Pub. L. 85–859 provided that in the case of any payment outside the United States in respect of which tax is imposed under par. (1), (2), or (3) of section 4231 of this title, the person who paid for the admission or for the use of the box or seat shall be considered the person from whom the tax was collected.
Subsecs. (a) to (d). Pub. L. 85–475 struck out references to section 4271.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–258 effective , see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.
Effective Date of 1958 Amendments
Pub. L. 85–859, § 1(c), , 72 Stat. 1275, provided in part that: “Except as otherwise provided, the amendments and repeals made by title I of this Act [enacting sections 4057, 4143, 4221 to 4225, and 4294 of this title, amending chapter 34, this section, and sections 4001, 4003, 4031, 4041, 4053, 4111, 4121, 4141, 4142, 4192, 4216 to 4218, 4231 to 4233, 4263, 4291, 4501, 4601, 6011, 6412, 6416, 6420, 6421, 6501, and 6805 of this title, and repealing section 4112 of this title and former sections 4143, 4152, 4220 to 4225, and 4316 of this title] shall take effect on the first day of the first calendar quarter which begins more than 60 days after the date on which this Act is enacted [].”
Pub. L. 85–475, § 4(c), , 72 Stat. 261, as amended by Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that:
“(1) Except as provided in paragraph (2), the repeals and amendments made by subsections (a) and (b) [repealing sections 4271 to 4273 and 4281 to 4283 of this title and amending this section and sections 4292, 6416, 7012, and 7272 of this title] shall apply only with respect to amounts paid on or after .
“(2) In the case of transportation with respect to which the second sentence of section 4281 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies, the repeals and amendments made by subsections (a) and (b) [repealing sections 4271 to 4273 and 4281 to 4283 of this title and amending this section and sections 4292, 6416, 7012, and 7272 of this title] shall apply only if the transportation begins on or after .”
Credits
1954–1976 · 6 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 798
- 1958Pub. L. 85–475, § 4(b)(4), , 72 Stat. 260
- 1958Pub. L. 85–859, title I, § 163(d)(1), , 72 Stat. 1311
- 1965Pub. L. 89–44, title VI, § 601(b), , 79 Stat. 153
- 1970Pub. L. 91–258, title II, § 205(b)(2), , 84 Stat. 241
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 85–475, § 4(b)(4), , 72 Stat. 260; Pub. L. 85–859, title I, § 163(d)(1), , 72 Stat. 1311; Pub. L. 89–44, title VI, § 601(b), , 79 Stat. 153; Pub. L. 91–258, title II, § 205(b)(2), , 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.)