27 CFR 70.91 - Interest on erroneous refund recoverable by suit.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart D [§ 70.51 - § 70.333]

§ 70.91 - Interest on erroneous refund recoverable by suit.

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.93 of this part.

(26 U.S.C. 6602) [T.D. ATF-301, 55 FR 47614, Nov. 14, 1990]

authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181,4182,5123,5203,5207,5275,5367,5415,5504,5555,5684,5741,5761,5802,6020,6021,6064,6102,6155,6159,6201,6203,6204,6301,6303,6311,6313,6314,6321,6323,6325,6326,6331,6401,6407,6416,6423,6501,6511,6513,6514,6532,6601,6602,6611,6621,6622,6651,6653,6656,6665,6671,6672,6701,6723,6801,6862,6863,6901,7011,7101,7102,7121,7122,7207,7209,7214,7304,7401,7403,7406,7423,7424,7425,7426,7429,7430,7432,7502,7503,7505,7506,7513,7601,7608,7622,7623,7653,7805

source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

cite as: 27 CFR 70.91