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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.70.91 Interest on erroneous refund recoverable by suit

Current as of January 02, 2025 | Updated by Findlaw Staff

Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to 26 U.S.C. 7405, shall bear interest at the underpayment rate referred to in § 70.93 of this part.

(Authority:  26 U.S.C. 6602)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.70.91 Interest on erroneous refund recoverable by suit - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-70-91/

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