Erroneous payments

26 U.S.C. § 3503
in effect
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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.

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26 U.S.C. § 3503 — Erroneous payments | United States Code | Corpus