26 USC 7405 - Action for recovery of erroneous refunds

U.S. CODE

U.S Code last checked for updates: Jul 28, 2025

§ 7405.

Action for recovery of erroneous refunds

(a)

Refunds after limitation period

(b)

Refunds otherwise erroneous

(c)

Interest

(d)

Periods of limitation

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

cite as: 26 USC 7405

.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top