Title 26 — Internal Revenue CodeRelease 119-73
§3503 Erroneous payments
Title 26 › Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES › § 3503
Full Legal Text
Title 26, §3503
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3503
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73