Code of Federal Regulations Title 26. Internal Revenue § 26.31.6402(a)–3 Refund of Federal unemployment tax

Any person who pays to the district director more than the correct amount of—

may file a claim for refund of the overpayment, in the manner and subject to the conditions stated in § 301.6402–2 of this chapter (Regulations on Procedure and Administration). See § 31.6413(d) and the corresponding section of prior law for provisions which bar the allowance or payment of interest on the amount of any refund based on credit allowable for contributions paid under the unemployment compensation law of a State.