§ 3503. — Erroneous payments.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3503]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 25--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Sec. 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)
