§ 7405. Action for recovery of erroneous refunds

Statutory text

Refunds after limitation period

Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514, may be recovered by civil action brought in the name of the United States.

Refunds otherwise erroneous

Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section 6514) may be recovered by civil action brought in the name of the United States.

Interest

For provision relating to interest on erroneous refunds, see section 6602.

Periods of limitation

For periods of limitations on actions under this section, see section 6532(b).

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.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 874.) · 68A Stat. 874
Enacted · 26 U.S.C. § 7405
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 874.)