-CITE- 26 USC CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS -HEAD- CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS -MISC1- Subchapter Sec.(!1) A. Procedure in general 6401 B. Rules of special application 6411 -FOOTNOTE- (!1) Section numbers editorially supplied. -End- -CITE- 26 USC Subchapter A - Procedure in General 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- SUBCHAPTER A - PROCEDURE IN GENERAL -MISC1- Sec. 6401. Amounts treated as overpayments. 6402. Authority to make credits or refunds. 6403. Overpayment of installment. 6404. Abatements. 6405. Reports of refunds and credits. 6406. Prohibition of administrative review of decisions. 6407. Date of allowance of refund or credit. 6408. State escheat laws not to apply. AMENDMENTS 1987 - Pub. L. 100-203, title X, Sec. 10621(b), Dec. 22, 1987, 101 Stat. 1330-452, added item 6408. -End- -CITE- 26 USC Sec. 6401 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6401. Amounts treated as overpayments -STATUTE- (a) Assessment and collection after limitation period. The term "overpayment" includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto. (b) Excessive credits (1) In general If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1 (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subparts A, B, D, G, and H of such part IV), the amount of such excess shall be considered an overpayment. (2) Special rule for credit under section 33 For purposes of paragraph (1), any credit allowed under section 33 (relating to withholding of tax on nonresident aliens and on foreign corporations) for any taxable year shall be treated as a credit allowable under subpart C of part IV of subchapter A of chapter 1 only if an election under subsection (g) or (h) of section 6013 is in effect for such taxable year. The preceding sentence shall not apply to any credit so allowed by reason of section 1446. (c) Rule where no tax liability An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 791; Pub. L. 89-44, title VIII, Sec. 809(d)(6), June 21, 1965, 79 Stat. 168; Pub. L. 91-172, title III, Sec. 331(c), Dec. 30, 1969, 83 Stat. 598; Pub. L. 91-258, title II, Sec. 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94- 12, title II, Sec. 204(b)(1), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94-455, title VII, Sec. 701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580; Pub. L. 95-600, title VII, Sec. 701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919; Pub. L. 95-618, title III, Sec. 301(c)(2), Nov. 9, 1978, 92 Stat. 3199; Pub. L. 96-222, title I, Sec. 103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209; Pub. L. 96-223, title II, Sec. 223(b)(2), Apr. 2, 1980, 94 Stat. 266; Pub. L. 97-248, title III, Secs. 307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(36), title VII, Sec. 735(c)(16), July 18, 1984, 98 Stat. 846, 985; Pub. L. 99-514, title XII, Sec. 1246(b), Oct. 22, 1986, 100 Stat. 2582; Pub. L. 100- 647, title I, Sec. 1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527; Pub. L. 105-206, title VI, Sec. 6022(a), July 22, 1998, 112 Stat. 824; Pub. L. 109-58, title XIII, Sec. 1303(c)(4), Aug. 8, 2005, 119 Stat. 997.) -MISC1- AMENDMENTS 2005 - Subsec. (b)(1). Pub. L. 109-58 substituted "G, and H" for "and G". 1998 - Subsec. (b)(1). Pub. L. 105-206 substituted "D, and G" for "and D". 1988 - Subsec. (b)(2). Pub. L. 100-647 amended last sentence generally, substituting "credit so allowed by reason of section 1446" for "amount deducted and withheld under section 1446". 1986 - Subsec. (b)(2). Pub. L. 99-514 inserted last sentence. 1984 - Subsec. (b). Pub. L. 98-369, Sec. 474(r)(36), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "If the amount allowable as credits under sections 31 (relating to tax withheld on wages) and 39 (relating to certain uses of gasoline and special fuels), and 43 (relating to earned income credit), exceeds the tax imposed by subtitle A (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1, other than the credits allowable under sections 31, 39, and 43), the amount of such excess shall be considered an overpayment. For purposes of the preceding sentence, any credit allowed under paragraph (1) of section 32 (relating to withholding of tax on nonresident aliens and on foreign corporations) to a nonresident alien individual for a taxable year with respect to which an election under section 6013(g) or (h) is in effect shall be treated as an amount allowable as a credit under section 31." Pub. L. 98-369, Sec. 735(c)(16), substituted "and special fuels" for ", special fuels, and lubricating oil". 1983 - Subsec. (b). Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See 1982 Amendment note below. 1982 - Subsec. (b). Pub. L. 97-248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (b) is amended by inserting ", interest, dividends, and patronage dividends" after "tax withheld on wages". Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub. L. 97-247 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. 1980 - Subsec. (d). Pub. L. 96-223 struck out subsec. (d) which made a cross reference to section 46(a)(9)(C) for a rule allowing a refund for excess investment credit attributable to solar or wind energy property. Pub. L. 96-222 substituted "46(a)(9)(C)" for "46(a)(10)(C)". 1978 - Subsec. (b). Pub. L. 95-600 inserted provisions relating to credit to a nonresident alien individual. Subsec. (d). Pub. L. 95-618 added subsec. (d). 1976 - Subsec. (b). Pub. L. 94-455 substituted "wages) and" and "lubricating oil), and" for "wages)," and "lubricating oil),", respectively; and pars. (2) and (3) made identical change: striking out "and 667(b) (relating to taxes paid by certain trusts)" after "(relating to earned income credit)". 1975 - Subsec. (b). Pub. L. 94-12 inserted "43 (relating to earned income credit)," before "and 667(b)" and substituted ", 39, and 43" for "and 39". 1970 - Subsec. (b). Pub. L. 91-258 inserted reference to credits under section 39 relating to certain uses of special fuels. 1969 - Subsec. (b). Pub. L. 91-172 struck out "under sections 31 and 39" after "Excessive credits" in heading and inserted in text reference to section 667(b) (relating to taxes paid by certain trusts). 1965 - Subsec. (b). Pub. L. 89-44 substituted "Excessive credits under sections 31 and 39" for "Excessive withholding" in heading and expanded text to include credits under section 39. EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109-58 applicable to taxable years beginning after Dec. 31, 2005, see section 1303(e) of Pub. L. 109-58, as amended, set out as an Effective Date note under section 54 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105-206, title VI, Sec. 6022(b), July 22, 1998, 112 Stat. 824, provided that: "The amendment made by subsection (a) [amending this section] shall take effect as if included in the amendments made by section 701(b) of the Tax Reform Act of 1986 [Pub. L. 99- 514]." EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100-647 applicable to taxable years beginning after Dec. 31, 1987, see section 1012(s)(1)(D) of Pub. L. 100-647, set out as a note under section 1446 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 applicable to distributions after Dec. 31, 1987, or, if earlier, the effective date of the initial regulations issued under section 1446 of this title, which date shall not be earlier than Jan. 1, 1987, see section 1246(d) of Pub. L. 99-514, set out as an Effective Date note under section 1446 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 474(r)(36) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title. Amendment by section 735(c)(16) of Pub. L. 98-369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment relates, see section 736 of Pub. L. 98-369, set out as a note under section 4051 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS Amendment by Pub. L. 96-223 applicable to qualified investment for taxable years beginning after Dec. 31, 1979, see section 223(b)(3) of Pub. L. 96-223, set out as a note under section 46 of this title. Amendment by Pub. L. 96-222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95-600, to which such amendment relates, see section 201 of Pub. L. 96-222, set out as a note under section 32 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95-600, to the extent amendment relates to chapter 1 or 5 of this title, applicable to taxable years ending on or after Dec. 31, 1975, and, to the extent amendment relates to wage withholding under chapter 24 of this title, applicable to remuneration paid on or after the first day of the first month which begins more than 90 days after Nov. 6, 1978, see section 701(u)(15)(E) of Pub. L. 95-600, set out as a note under section 6013 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. L. 94-455, set out as a note under section 667 of this title. EFFECTIVE DATE OF 1975 AMENDMENT Amendment by Pub. L. 94-12 applicable to taxable years beginning after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as amended, set out as a note under section 32 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable to taxable years beginning before Jan. 1, 1970, see section 331(d) of Pub. L. 91-172, set out as a note under section 665 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title. -End- -CITE- 26 USC Sec. 6402 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6402. Authority to make credits or refunds -STATUTE- (a) General rule In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and shall, subject to subsections (c), (d), and (e) refund any balance to such person. (b) Credits against estimated tax The Secretary is authorized to prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined by the taxpayer or the Secretary to be an overpayment of the income tax for a preceding taxable year. (c) Offset of past-due support against overpayments The amount of any overpayment to be refunded to the person making the overpayment shall be reduced by the amount of any past-due support (as defined in section 464(c) of the Social Security Act) owed by that person of which the Secretary has been notified by a State in accordance with section 464 of the Social Security Act. The Secretary shall remit the amount by which the overpayment is so reduced to the State collecting such support and notify the person making the overpayment that so much of the overpayment as was necessary to satisfy his obligation for past-due support has been paid to the State. A reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(26) (!1) or 471(a)(17) of the Social Security Act, and shall be applied to satisfy any other past-due support after any other reductions allowed by law (but before a credit against future liability for an internal revenue tax) have been made. This subsection shall be applied to an overpayment prior to its being credited to a person's future liability for an internal revenue tax. (d) Collection of debts owed to Federal agencies (1) In general Upon receiving notice from any Federal agency that a named person owes a past-due legally enforceable debt (other than past- due support subject to the provisions of subsection (c)) to such agency, the Secretary shall - (A) reduce the amount of any overpayment payable to such person by the amount of such debt; (B) pay the amount by which such overpayment is reduced under subparagraph (A) to such agency; and (C) notify the person making such overpayment that such overpayment has been reduced by an amount necessary to satisfy such debt. (2) Priorities for offset Any overpayment by a person shall be reduced pursuant to this subsection after such overpayment is reduced pursuant to subsection (c) with respect to past-due support collected pursuant to an assignment under section 402(a)(26) (!1) of the Social Security Act and before such overpayment is reduced pursuant to subsection (e) and before such overpayment is credited to the future liability for tax of such person pursuant to subsection (b). If the Secretary receives notice from a Federal agency or agencies of more than one debt subject to paragraph (1) that is owed by a person to such agency or agencies, any overpayment by such person shall be applied against such debts in the order in which such debts accrued. (3) Treatment of OASDI overpayments (A) Requirements Paragraph (1) shall apply with respect to an OASDI overpayment only if the requirements of paragraphs (1) and (2) of section 3720A(f) of title 31, United States Code, are met with respect to such overpayment. (B) Notice; protection of other persons filing joint return (i) Notice In the case of a debt consisting of an OASDI overpayment, if the Secretary determines upon receipt of the notice referred to in paragraph (1) that the refund from which the reduction described in paragraph (1)(A) would be made is based upon a joint return, the Secretary shall - (I) notify each taxpayer filing such joint return that the reduction is being made from a refund based upon such return, and (II) include in such notification a description of the procedures to be followed, in the case of a joint return, to protect the share of the refund which may be payable to another person. (ii) Adjustments based on protections given to other taxpayers on joint return If the other person filing a joint return with the person owing the OASDI overpayment takes appropriate action to secure his or her proper share of the refund subject to reduction under this subsection, the Secretary shall pay such share to such other person. The Secretary shall deduct the amount of such payment from amounts which are derived from subsequent reductions in refunds under this subsection and are payable to a trust fund referred to in subparagraph (C). (C) Deposit of amount of reduction into appropriate trust fund In lieu of payment, pursuant to paragraph (1)(B), of the amount of any reduction under this subsection to the Commissioner of Social Security, the Secretary shall deposit such amount in the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security. (D) OASDI overpayment For purposes of this paragraph, the term "OASDI overpayment" means any overpayment of benefits made to an individual under title II of the Social Security Act. (e) Collection of past-due, legally enforceable State income tax obligations (1) In general Upon receiving notice from any State that a named person owes a past-due, legally enforceable State income tax obligation to such State, the Secretary shall, under such conditions as may be prescribed by the Secretary - (A) reduce the amount of any overpayment payable to such person by the amount of such State income tax obligation; (B) pay the amount by which such overpayment is reduced under subparagraph (A) to such State and notify such State of such person's name, taxpayer identification number, address, and the amount collected; and (C) notify the person making such overpayment that the overpayment has been reduced by an amount necessary to satisfy a past-due, legally enforceable State income tax obligation. If an offset is made pursuant to a joint return, the notice under subparagraph (B) shall include the names, taxpayer identification numbers, and addresses of each person filing such return. (2) Offset permitted only against residents of State seeking offset Paragraph (1) shall apply to an overpayment by any person for a taxable year only if the address shown on the Federal return for such taxable year of the overpayment is an address within the State seeking the offset. (3) Priorities for offset Any overpayment by a person shall be reduced pursuant to this subsection - (A) after such overpayment is reduced pursuant to - (i) subsection (a) with respect to any liability for any internal revenue tax on the part of the person who made the overpayment; (ii) subsection (c) with respect to past-due support; and (iii) subsection (d) with respect to any past-due, legally enforceable debt owed to a Federal agency; and (B) before such overpayment is credited to the future liability for any Federal internal revenue tax of such person pursuant to subsection (b). If the Secretary receives notice from one or more agencies of the State of more than one debt subject to paragraph (1) that is owed by such person to such an agency, any overpayment by such person shall be applied against such debts in the order in which such debts accrued. (4) Notice; consideration of evidence No State may take action under this subsection until such State - (A) notifies by certified mail with return receipt the person owing the past-due State income tax liability that the State proposes to take action pursuant to this section; (B) gives such person at least 60 days to present evidence that all or part of such liability is not past-due or not legally enforceable; (C) considers any evidence presented by such person and determines that an amount of such debt is past-due and legally enforceable; and (D) satisfies such other conditions as the Secretary may prescribe to ensure that the determination made under subparagraph (C) is valid and that the State has made reasonable efforts to obtain payment of such State income tax obligation. (5) Past-due, legally enforceable State income tax obligation For purposes of this subsection, the term "past-due, legally enforceable State income tax obligation" means a debt - (A)(i) which resulted from - (I) a judgment rendered by a court of competent jurisdiction which has determined an amount of State income tax to be due; or (II) a determination after an administrative hearing which has determined an amount of State income tax to be due; and (ii) which is no longer subject to judicial review; or (B) which resulted from a State income tax which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years. For purposes of this paragraph, the term "State income tax" includes any local income tax administered by the chief tax administration agency of the State. (6) Regulations The Secretary shall issue regulations prescribing the time and manner in which States must submit notices of past-due, legally enforceable State income tax obligations and the necessary information that must be contained in or accompany such notices. The regulations shall specify the types of State income taxes and the minimum amount of debt to which the reduction procedure established by paragraph (1) may be applied. The regulations may require States to pay a fee to reimburse the Secretary for the cost of applying such procedure. Any fee paid to the Secretary pursuant to the preceding sentence shall be used to reimburse appropriations which bore all or part of the cost of applying such procedure. (7) Erroneous payment to State Any State receiving notice from the Secretary that an erroneous payment has been made to such State under paragraph (1) shall pay promptly to the Secretary, in accordance with such regulations as the Secretary may prescribe, an amount equal to the amount of such erroneous payment (without regard to whether any other amounts payable to such State under such paragraph have been paid to such State). (f) Review of reductions No court of the United States shall have jurisdiction to hear any action, whether legal or equitable, brought to restrain or review a reduction authorized by subsection (c), (d), or (e). No such reduction shall be subject to review by the Secretary in an administrative proceeding. No action brought against the United States to recover the amount of any such reduction shall be considered to be a suit for refund of tax. This subsection does not preclude any legal, equitable, or administrative action against the Federal agency or State to which the amount of such reduction was paid or any such action against the Commissioner of Social Security which is otherwise available with respect to recoveries of overpayments of benefits under section 204 of the Social Security Act. (g) Federal agency For purposes of this section, the term "Federal agency" means a department, agency, or instrumentality of the United States, and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code). (h) Treatment of payments to States The Secretary may provide that, for purposes of determining interest, the payment of any amount withheld under subsection (c) or (e) to a State shall be treated as a payment to the person or persons making the overpayment. (i) Cross reference For procedures relating to agency notification of the Secretary, see section 3721 of title 31, United States Code. (j) Refunds to certain fiduciaries of insolvent members of affiliated groups Notwithstanding any other provision of law, in the case of an insolvent corporation which is a member of an affiliated group of corporations filing a consolidated return for any taxable year and which is subject to a statutory or court-appointed fiduciary, the Secretary may by regulation provide that any refund for such taxable year may be paid on behalf of such insolvent corporation to such fiduciary to the extent that the Secretary determines that the refund is attributable to losses or credits of such insolvent corporation. (k) Explanation of reason for refund disallowance In the case of a disallowance of a claim for refund, the Secretary shall provide the taxpayer with an explanation for such disallowance. -SOURCE- (Aug. 6, 1954, ch. 736, 68A Stat. 791; Pub. L. 94-455, title XIX, Sec. 1906(b)(13) (A), (K), Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 97-35, title XXIII, Sec. 2331(c), Aug. 13, 1981, 95 Stat. 861; Pub. L. 98-369, div. B, title VI, Sec. 2653(b)(1), (2), July 18, 1984, 98 Stat. 1154, 1155; Pub. L. 98-378, Sec. 21(e), Aug. 16, 1984, 98 Stat. 1325; Pub. L. 100-647, title VI, Sec. 6276, Nov. 10, 1988, 102 Stat. 3753; Pub. L. 101-508, title V, Sec. 5129(c), Nov. 5, 1990, 104 Stat. 1388-288; Pub. L. 103-296, title I, Sec. 108(h)(7), Aug. 15, 1994, 108 Stat. 1487; Pub. L. 104-134, title III, Sec. 31001(u)(2), Apr. 26, 1996, 110 Stat. 1321-375; Pub. L. 104-193, title I, Sec. 110(l)(7), Aug. 22, 1996, 110 Stat. 2173; Pub. L. 105-33, title V, Sec. 5514(a)(1), Aug. 5, 1997, 111 Stat. 620; Pub. L. 105-206, title III, Secs. 3505(a), 3711(a), (c), July 22, 1998, 112 Stat. 771, 779, 781.) -REFTEXT- REFERENCES IN TEXT The Social Security Act, referred to in subsecs. (c), (d)(2), (3)(D), and (f), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title II of the Act is classified generally to subchapter II (Sec. 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 204, 464, and 471(a)(17) of the Act are classified to sections 404, 664, and 671(a)(17) of Title 42. Section 402 of the Act, which was classified to section 602 of Title 42, was repealed and a new section 402 enacted by Pub. L. 104- 193, title I, Sec. 103(a)(1), Aug. 22, 1996, 110 Stat. 2112. As so enacted section 402 does not contain a subsec. (a)(26). For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. -MISC1- AMENDMENTS 1998 - Subsec. (a). Pub. L. 105-206, Sec. 3711(c)(1), substituted "(c), (d), and (e)" for "(c) and (d)". Subsec. (d)(2). Pub. L. 105-206, Sec. 3711(c)(2), substituted "and before such overpayment is reduced pursuant to subsection (e) and before such overpayment" for "and before such overpayment". Subsec. (e). Pub. L. 105-206, Sec. 3711(a), added subsec. (e). Former subsec. (e) redesignated (f). Subsec. (f). Pub. L. 105-206, Sec. 3711(a), (c)(3), redesignated subsec. (e) as (f) and substituted "(c), (d), or (e)" for "(c) or (d)" and "Federal agency or State" for "Federal agency". Former subsec. (f) redesignated (g). Subsec. (g). Pub. L. 105-206, Sec. 3711(a), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h). Subsec. (h). Pub. L. 105-206, Sec. 3711(a), (c)(4), redesignated subsec. (g) as (h) and substituted "subsection (c) or (e)" for "subsection (c)". Former subsec. (h) redesignated (i). Subsec. (i). Pub. L. 105-206, Sec. 3711(a), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j). Subsec. (j). Pub. L. 105-206, Sec. 3711(a), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k). Pub. L. 105-206, Sec. 3505(a), added subsec. (j). Subsec. (k). Pub. L. 105-206, Sec. 3711(a), redesignated subsec. (j) as (k). 1997 - Subsecs. (a), (e) to (j). Pub. L. 105-33 repealed Pub. L. 104-193, Sec. 110(l)(7). See 1996 Amendment notes below. 1996 - Subsec. (a). Pub. L. 104-193, Sec. 110(l)(7)(A), which directed substitution of "(c), (d), and (e)" for "(c) and (d)", was repealed by Pub. L. 105-33. Subsec. (e). Pub. L. 104-193, Sec. 110(l)(7)(C), which directed amendment by adding subsec. (e), reading as follows: "Collection of Overpayments Under Title IV-A of the Social Security Act. - The amount of any overpayment to be refunded to the person making the overpayment shall be reduced (after reductions pursuant to subsections (c) and (d), but before a credit against future liability for an internal revenue tax) in accordance with section 405(e) of the Social Security Act (concerning recovery of overpayments to individuals under State plans approved under part A of title IV of such Act).", was repealed by Pub. L. 105-33. Subsec. (f). Pub. L. 104-193, Sec. 110(l)(7)(B), which directed amendment by redesignating subsec. (e) as (f), was repealed by Pub. L. 105-33. Pub. L. 104-134 amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: "For purposes of this section, the term 'Federal agency' means a department, agency, or instrumentality of the United States (other than an agency subject to section 9 of the Act of May 18, 1933 (48 Stat. 63, chapter 32; 16 U.S.C. 831h)), and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code)." Subsecs. (g) to (j). Pub. L. 104-193, Sec. 110(l)(7)(B), which directed amendment by redesignating subsecs. (f) to (i) as (g) to (j), respectively, was repealed by Pub. L. 105-33. 1994 - Subsecs. (d)(3)(C), (e). Pub. L. 103-296 substituted "Commissioner of Social Security" for "Secretary of Health and Human Services" wherever appearing. 1990 - Subsec. (d)(1). Pub. L. 101-508, Sec. 5129(c)(1)(A), struck out "any OASDI overpayment and" after "(other than". Subsec. (d)(3). Pub. L. 101-508, Sec. 5129(c)(1)(B), added par. (3) and struck out former par. (3) which read as follows: "For purposes of this subsection the term 'OASDI overpayment' means any overpayment of benefits made to an individual under title II of the Social Security Act." Subsec. (e). Pub. L. 101-508, Sec. 5129(c)(2), inserted before period at end "or any such action against the Secretary of Health and Human Services which is otherwise available with respect to recoveries of overpayments of benefits under section 204 of the Social Security Act". 1988 - Subsec. (i). Pub. L. 100-647 added subsec. (i). 1984 - Subsec. (a). Pub. L. 98-369, Sec. 2653(b)(2), substituted "subsections (c) and (d)" for "subsection (c)". Subsec. (c). Pub. L. 98-378, Sec. 21(e)(1), substituted "collecting such support" for "to which such support has been assigned" and inserted provision that a reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(26) or 471(a)(17) of the Social Security Act, and shall be applied to satisfy any other past-due support after any other reductions allowed by law (but before a credit against future liability for an internal revenue tax) have been made. Subsecs. (d) to (f). Pub. L. 98-369, Sec. 2653(b)(1), added subsecs. (d) to (f). Subsec. (g). Pub. L. 98-378, Sec. 21(e)(2), added subsec. (g). Former subsec. (g) redesignated (h). Pub. L. 98-369, Sec. 2653(b)(1), added subsec. (g). Subsec. (h). Pub. L. 98-378, Sec. 21(e)(2), redesignated former subsec. (g) as (h). 1981 - Subsec. (a). Pub. L. 97-35, Sec. 2331(c)(1), inserted reference to subsec. (c) of this section. Subsec. (c). Pub. L. 97-35, Sec. 2331(c)(2), added subsec. (c). 1976 - Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing. EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105-206, title III, Sec. 3505(b), July 22, 1998, 112 Stat. 771, provided that: "The amendment made by this section [amending this section] shall apply to disallowances after the 180th day after the date of the enactment of this Act [July 22, 1998]." Amendment by section 3711 of Pub. L. 105-206 applicable to refunds payable under this section after Dec. 31, 1999, see section 3711(d) of Pub. L. 105-206, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-33 effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104-193, at the time such section 110 became law, see section 5518(c) of Pub. L. 105-33, set out as a note under section 51 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104-193 effective July 1, 1997, with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see section 116 of Pub. L. 104-193, as amended, set out as an Effective Date note under section 601 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note under section 401 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1990 AMENDMENT Section 5129(d) of Pub. L. 101-508 provided that: "The amendments made by this section [amending this section, section 3720A of Title 31, Money and Finance, and section 404 of Title 42, The Public Health and Welfare] - "(1) shall take effect January 1, 1991, and "(2) shall not apply to refunds to which the amendments made by section 2653 of the Deficit Reduction Act of 1984 (98 Stat. 1153) [enacting section 3720A of Title 31 and amending this section and sections 6103 and 7213 of this title] do not apply." EFFECTIVE DATE OF 1984 AMENDMENTS Amendment by Pub. L. 98-378 applicable with respect to refunds payable under this section after Dec. 31, 1985, see section 21(g) of Pub. L. 98-378, set out as a note under section 6103 of this title. Section 2653(c) of Pub. L. 98-369, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 100-203, title IX, Sec. 9402(a), Dec. 22, 1987, 101 Stat. 1330-376; Pub. L. 100-485, title VII, Sec. 701(a), Oct. 13, 1988, 102 Stat. 2425; Pub. L. 102- 164, title IV, Sec. 401(a), Nov. 15, 1991, 105 Stat. 1061, provided that: "The amendments made by this section [enacting section 3720A of Title 31, Money and Finance, and amending this section and sections 6103 and 7213 of this title] shall apply with respect to refunds payable under section 6402 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after December 31, 1985." [Pub. L. 102-164, title IV, Sec. 401(b), Nov. 15, 1991, 105 Stat. 1061, provided that: "The amendment made by this section [amending section 2653(c) of Pub. L. 98-369, set out above] shall take effect on October 1, 1991."] EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97-35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97-35, set out as a note under section 651 of Title 42, The Public Health and Welfare. ORGAN AND TISSUE DONATION INFORMATION INCLUDED WITH INCOME TAX REFUND PAYMENTS Pub. L. 104-191, title III, Sec. 371, Aug. 21, 1996, 110 Stat. 2072, provided that: "(a) In General. - The Secretary of the Treasury shall, to the extent practicable, include with the mailing of any payment of a refund of individual income tax made during the period beginning on February 1, 1997, and ending on June 30, 1997, a copy of the document described in subsection (b). "(b) Text of Document. - The Secretary of the Treasury shall, after consultation with the Secretary of Health and Human Services and organizations promoting organ and tissue (including eye) donation, prepare a document suitable for inclusion with individual income tax refund payments which - "(1) encourages organ and tissue donation; "(2) includes a detachable organ and tissue donor card; and "(3) urges recipients to - "(A) sign the organ and tissue donor card; "(B) discuss organ and tissue donation with family members and tell family members about the recipient's desire to be an organ and tissue donor if the occasion arises; and "(C) encourage family members to request or authorize organ and tissue donation if the occasion arises." CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY SECTION 2653 OF PUB. L. 98-369 Pub. L. 100-203, title IX, Sec. 9402(b), Dec. 22, 1987, 101 Stat. 1330-376, provided that: "(1) Nothing in the amendments made by section 2653 of the Deficit Reduction Act of 1984 [enacting section 3720A of Title 31, Money and Finance, and amending this section and sections 6103 and 7213 of this title] shall be construed as exempting debts of corporations or any other category of persons from the application of such amendments. "(2) It is the intent of the Congress that, to the extent practicable, the amendments made by section 2653 of the Deficit Reduction Act of 1984 shall extend to all Federal agencies (as defined in the amendments made by such section). "(3) The Secretary of the Treasury shall issue regulations to carry out the purposes of this subsection." STUDY BY GENERAL ACCOUNTING OFFICE OF OPERATION AND EFFECTIVENESS OF AMENDMENTS BY SECTION 2653 OF PUB. L. 98-369 Pub. L. 100-203, title IX, Sec. 9402(c), Dec. 22, 1987, 101 Stat. 1330-376, required the Comptroller General of the United States, in consultation with the Secretary of the Treasury, to conduct a study of the operation and effectiveness of amendments by section 2653 of Pub. L. 98-369 on voluntary compliance with the income tax laws and, by Apr. 1, 1989, submit a report and recommendations to Congress. -FOOTNOTE- (!1) See References in Text note below. -End- -CITE- 26 USC Sec. 6403 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6403. Overpayment of installment -STATUTE- In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 791.) -End- -CITE- 26 USC Sec. 6404 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6404. Abatements -STATUTE- (a) General rule The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which - (1) is excessive in amount, or (2) is assessed after the expiration of the period of limitation properly applicable thereto, or (3) is erroneously or illegally assessed. (b) No claim for abatement of income, estate, and gift taxes No claim for abatement shall be filed by a taxpayer in respect of any assessment of any tax imposed under subtitle A or B. (c) Small tax balances The Secretary is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary determines under uniform rules prescribed by the Secretary that the administration and collection costs involved would not warrant collection of the amount due. (d) Assessments attributable to certain mathematical errors by Internal Revenue Service In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(g)(2)(A), if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency. (e) Abatement of interest attributable to unreasonable errors and delays by Internal Revenue Service (1) In general In the case of any assessment of interest on - (A) any deficiency attributable in whole or in part to any unreasonable error or delay by an officer or employee of the Internal Revenue Service (acting in his official capacity) in performing a ministerial or managerial act, or (B) any payment of any tax described in section 6212(a) to the extent that any unreasonable error or delay in such payment is attributable to such an officer or employee being erroneous or dilatory in performing a ministerial or managerial act, the Secretary may abate the assessment of all or any part of such interest for any period. For purposes of the preceding sentence, an error or delay shall be taken into account only if no significant aspect of such error or delay can be attributed to the taxpayer involved, and after the Internal Revenue Service has contacted the taxpayer in writing with respect to such deficiency or payment. (2) Interest abated with respect to erroneous refund check The Secretary shall abate the assessment of all interest on any erroneous refund under section 6602 until the date demand for repayment is made, unless - (A) the taxpayer (or a related party) has in any way caused such erroneous refund, or (B) such erroneous refund exceeds $50,000. (f) Abatement of any penalty or addition to tax attributable to erroneous written advice by the Internal Revenue Service (1) In general The Secretary shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the Internal Revenue Service, acting in such officer's or employee's official capacity. (2) Limitations Paragraph (1) shall apply only if - (A) the written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer, and (B) the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information. (3) Initial regulations Within 180 days after the date of the enactment of this subsection, the Secretary shall prescribe such initial regulations as may be necessary to carry out this subsection. (g) Suspension of interest and certain penalties where Secretary fails to contact taxpayer (1) Suspension (A) In general In the case of an individual who files a return of tax imposed by subtitle A for a taxable year on or before the due date for the return (including extensions), if the Secretary does not provide a notice to the taxpayer specifically stating the taxpayer's liability and the basis for the liability before the close of the 18-month period beginning on the later of - (i) the date on which the return is filed; or (ii) the due date of the return without regard to extensions, the Secretary shall suspend the imposition of any interest, penalty, addition to tax, or additional amount with respect to any failure relating to the return which is computed by reference to the period of time the failure continues to exist and which is properly allocable to the suspension period. (B) Separate application This paragraph shall be applied separately with respect to each item or adjustment. If, after the return for a taxable year is filed, the taxpayer provides to the Secretary 1 or more signed written documents showing that the taxpayer owes an additional amount of tax for the taxable year, clause (i) shall be applied by substituting the date the last of the documents was provided for the date on which the return is filed. (2) Exceptions Paragraph (1) shall not apply to - (A) any penalty imposed by section 6651; (B) any interest, penalty, addition to tax, or additional amount in a case involving fraud; (C) any interest, penalty, addition to tax, or additional amount with respect to any tax liability shown on the return; (D) any interest, penalty, addition to tax, or additional amount with respect to any gross misstatement; (E) any interest, penalty, addition to tax, or additional amount with respect to any reportable transaction with respect to which the requirement of section 6664(d)(2)(A) is not met and any listed transaction (as defined in 6707A(c)); or (F) any criminal penalty. (3) Suspension period For purposes of this subsection, the term "suspension period" means the period - (A) beginning on the day after the close of the 18-month period under paragraph (1); and (B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary. (h) Review of denial of request for abatement of interest (1) In general The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the requirements referred to in section 7430(c)(4)(A)(ii) to determine whether the Secretary's failure to abate interest under this section was an abuse of discretion, and may order an abatement, if such action is brought within 180 days after the date of the mailing of the Secretary's final determination not to abate such interest. (2) Special rules (A) Date of mailing Rules similar to the rules of section 6213 shall apply for purposes of determining the date of the mailing referred to in paragraph (1). (B) Relief Rules similar to the rules of section 6512(b) shall apply for purposes of this subsection. (C) Review An order of the Tax Court under this subsection shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order. (i) Cross reference For authority to suspend running of interest, etc. by reason of Presidentially declared disaster or terroristic or military action, see section 7508A. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94-455, title XII, Sec. 1212(a), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1712, 1834; Pub. L. 96-589, Sec. 6(b)(2), Dec. 24, 1980, 94 Stat. 3407; Pub. L. 99-514, title XV, Sec. 1563(a), Oct. 22, 1986, 100 Stat. 2762; Pub. L. 100-647, title I, Sec. 1015(n), title VI, Sec. 6229(a), Nov. 10, 1988, 102 Stat. 3572, 3733; Pub. L. 104-168, title III, Secs. 301(a), (b), 302(a), title VII, Sec. 701(c)(3), July 30, 1996, 110 Stat. 1457, 1464; Pub. L. 105-206, title III, Secs. 3305(a), 3309(a), July 22, 1998, 112 Stat. 743, 745; Pub. L. 105-277, div. J, title IV, Sec. 4003(e)(2), Oct. 21, 1998, 112 Stat. 2681-909; Pub. L. 107-134, title I, Sec. 112(d)(1), Jan. 23, 2002, 115 Stat. 2434; Pub. L. 108-357, title VIII, Sec. 903(a)-(c), Oct. 22, 2004, 118 Stat. 1652; Pub. L. 109-135, title III, Sec. 303(b)(1), Dec. 21, 2005, 119 Stat. 2609.) -REFTEXT- REFERENCES IN TEXT The date of the enactment of this subsection, referred to in subsec. (f)(3), is the date of enactment of Pub. L. 100-647, which was approved Nov. 10, 1988. -MISC1- AMENDMENTS 2005 - Subsec. (g)(1). Pub. L. 109-135 inserted at end "If, after the return for a taxable year is filed, the taxpayer provides to the Secretary 1 or more signed written documents showing that the taxpayer owes an additional amount of tax for the taxable year, clause (i) shall be applied by substituting the date the last of the documents was provided for the date on which the return is filed." 2004 - Subsec. (g)(1)(A). Pub. L. 108-357, Sec. 903(a), substituted "18-month period" for "1-year period (18-month period in the case of taxable years beginning before January 1, 2004)" in introductory provisions. Subsec. (g)(2)(D). Pub. L. 108-357, Sec. 903(b), added subpar. (D). Former subpar. (D) redesignated (E). Subsec. (g)(2)(E). Pub. L. 108-357, Sec. 903(c), added subpar. (E). Former subpar. (E) redesignated (F). Pub. L. 108-357, Sec. 903(b), redesignated subpar. (D) as (E). Subsec. (g)(2)(F). Pub. L. 108-357, Sec. 903(c), redesignated subpar. (E) as (F). Subsec. (g)(3)(A). Pub. L. 108-357, Sec. 903(a), substituted "18- month period" for "1-year period (18-month period in the case of taxable years beginning before January 1, 2004)". 2002 - Subsecs. (h), (i). Pub. L. 107-134 added subsec. (i), redesignated former subsec. (i) as (h), and struck out former subsec. (h), which had authorized abatement of interest on underpayments by taxpayers in Presidentially declared disaster areas and defined the term "Presidentially declared disaster area" for purposes of this provision. 1998 - Subsec. (g). Pub. L. 105-206, Sec. 3305(a), added subsec. (g). Former subsec. (g) redesignated (h). Subsec. (h). Pub. L. 105-206, Sec. 3309(a), added subsec. (h). Former subsec. (h) redesignated (i). Pub. L. 105-206, Sec. 3305(a), redesignated subsec. (g) as (h). Subsec. (h)(2). Pub. L. 105-277 inserted "Robert T. Stafford" before "Disaster". Subsec. (i). Pub. L. 105-206, Sec. 3309(a), redesignated subsec. (h) as (i). 1996 - Subsec. (e). Pub. L. 104-168, Sec. 301(b), substituted "Abatement of interest attributable to unreasonable errors" for "Assessments of interest attributable to errors" in heading. Subsec. (e)(1)(A), (B). Pub. L. 104-168, Sec. 301(a), inserted "unreasonable" before "error" and substituted "in performing a ministerial or managerial act" for "in performing a ministerial act". Subsec. (g). Pub. L. 104-168, Sec. 302(a), added subsec. (g). Subsec. (g)(1). Pub. L. 104-168, Sec. 701(c)(3), substituted "section 7430(c)(4)(A)(ii)" for "section 7430(c)(4)(A)(iii)". 1988 - Subsec. (e)(1)(B). Pub. L. 100-647, Sec. 1015(n), inserted "error or" before "delay" and "erroneous or" before "dilatory". Subsec. (f). Pub. L. 100-647, Sec. 6229(a), added subsec. (f). 1986 - Subsec. (e). Pub. L. 99-514 added subsec. (e). 1980 - Subsec. (d). Pub. L. 96-589 substituted "section 6213(g)(2)(A)" for "section 6213(f)(2)(A)". 1976 - Subsecs. (a), (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. Subsec. (d). Pub. L. 94-455, Sec. 1212(a), added subsec. (d). EFFECTIVE DATE OF 2005 AMENDMENT Pub. L. 109-135, title III, Sec. 303(b)(2), Dec. 21, 2005, 119 Stat. 2609, provided that: "The amendment made by this subsection [amending this section] shall apply to documents provided on or after the date of the enactment of this Act [Dec. 21, 2005]." EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108-357, title VIII, Sec. 903(d), Oct. 22, 2004, 118 Stat. 1652, as amended by Pub. L. 109-135, title III, Sec. 303(a)(1), Dec. 21, 2005, 119 Stat. 2608, provided that: "(1) In general. - Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2003. "(2) Exception for reportable or listed transactions. - "(A) In general. - The amendments made by subsection (c) [amending this section] shall apply with respect to interest accruing after October 3, 2004. "(B) Special rule for certain listed and reportable transactions. - "(i) In general. - Except as provided in clauses (ii), (iii), and (iv), the amendments made by subsection (c) shall also apply with respect to interest accruing on or before October 3, 2004. "(ii) Participants in settlement initiatives. - Clause (i) shall not apply to any transaction if, as of January 23, 2006 - "(I) the taxpayer is participating in a settlement initiative described in Internal Revenue Service Announcement 2005-80 with respect to such transaction, or "(II) the taxpayer has entered into a settlement agreement pursuant to such an initiative. Subclause (I) shall not apply to any taxpayer if, after January 23, 2006, the taxpayer withdraws from, or terminates, participation in the initiative or the Secretary of the Treasury or the Secretary's delegate determines that a settlement agreement will not be reached pursuant to the initiative within a reasonable period of time. "(iii) Taxpayers acting in good faith. - The Secretary of the Treasury may except from the application of clause (i) any transaction in which the taxpayer has acted reasonably and in good faith. "(iv) Closed transactions. - Clause (i) shall not apply to a transaction if, as of December 14, 2005 - "(I) the assessment of all Federal income taxes for the taxable year in which the tax liability to which the interest relates arose is prevented by the operation of any law or rule of law, or "(II) a closing agreement under section 7121 has been entered into with respect to the tax liability arising in connection with the transaction." [Pub. L. 109-135, title III, Sec. 303(a)(2), Dec. 21, 2005, 119 Stat. 2609, provided that: "The amendment made by this subsection [amending section 903(d) of Pub. L. 108-357, set out above] shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108-357] to which it relates."] EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107-134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107-134, set out as a note under section 6081 of this title. EFFECTIVE DATE OF 1998 AMENDMENTS Amendment by Pub. L. 105-277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see section 4003(l) of Pub. L. 105- 277, set out as a note under section 86 of this title. Pub. L. 105-206, title III, Sec. 3305(b), July 22, 1998, 112 Stat. 743, provided that: "The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [July 22, 1998]." Pub. L. 105-206, title III, Sec. 3309(b), (c), July 22, 1998, 112 Stat. 745, provided that: "(b) Effective Date. - The amendment made by this section [amending this section] shall apply to disasters declared after December 31, 1997, with respect to taxable years beginning after December 31, 1997. "(c) Emergency Designation. - "(1) For the purposes of section 252(e) of the Balanced Budget and Emergency Deficit Control Act [2 U.S.C. 902(e)], Congress designates the provisions of this section as an emergency requirement. "(2) The amendments made by subsections (a) and (b) of this section [amending this section] shall only take effect upon the transmittal by the President to the Congress of a message designating the provisions of subsections (a) and (b) as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act." [For message of the President dated July 22, 1998, designating the provisions of section 3309(a), (b) of Pub. L. 105-206 as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act of 1985 on July 22, 1998, see Cong. Rec., vol. 144, p. H6160, Daily Issue.] EFFECTIVE DATE OF 1996 AMENDMENT Section 301(c) of Pub. L. 104-168 provided that: "The amendments made by this section [amending this section] shall apply to interest accruing with respect to deficiencies or payments for taxable years beginning after the date of the enactment of this Act [July 30, 1996]." Section 302(b) of Pub. L. 104-168 provided that: "The amendment made by this section [amending this section] shall apply to requests for abatement after the date of the enactment of this Act [July 30, 1996]." Section 701(d) of Pub. L. 104-168 provided that: "The amendments made by this section [amending this section and sections 6656 and 7430 of this title] shall apply in the case of proceedings commenced after the date of the enactment of this Act [July 30, 1996]." EFFECTIVE DATE OF 1988 AMENDMENT Amendment by section 1015(n) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title. Section 6229(b) of Pub. L. 100-647 provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to advice requested on or after January 1, 1989." EFFECTIVE DATE OF 1986 AMENDMENT Section 1563(b) of Pub. L. 99-514 provided that: "(1) In general. - The amendment made by subsection (a) [amending this section] shall apply to interest accruing with respect to deficiencies or payments for taxable years beginning after December 31, 1978. "(2) Statute of limitations. - If refund or credit of any amount resulting from the application of the amendment made by subsection (a) is prevented at any time before the close of the date which is 1 year after the date of the enactment of this Act [Oct. 22, 1986] by the operation of any law or rule of law (including res judicata), refund or credit of such amount (to the extent attributable to the application of the amendment made by subsection (a)) may, nevertheless, be made or allowed if claim therefore [sic] is filed before the close of such 1-year period." EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-589 effective on Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Section 1212(b) of Pub. L. 94-455 provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to returns filed for taxable years ending after the date of enactment of this Act [Oct. 4, 1976]." -End- -CITE- 26 USC Sec. 6405 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6405. Reports of refunds and credits -STATUTE- (a) By Treasury to Joint Committee No refund or credit of any income, war profits, excess profits, estate, or gift tax, or any tax imposed with respect to public charities, private foundations, operators' trust funds, pension plans, or real estate investment trusts under chapter 41, 42, 43, or 44, in excess of $2,000,000 shall be made until after the expiration of 30 days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Secretary, is submitted to the Joint Committee on Taxation. (b) Tentative adjustments Any credit or refund allowed or made under section 6411 shall be made without regard to the provisions of subsection (a) of this section. In any such case, if the credit or refund, reduced by any deficiency in such tax thereafter assessed and by deficiencies in any other tax resulting from adjustments reflected in the determination of the credit or refund, is in excess of $2,000,000, there shall be submitted to such committee a report containing the matter specified in subsection (a) at such time after the making of the credit or refund as the Secretary shall determine the correct amount of the tax. (c) Refunds attributable to certain disaster losses If any refund or credit of income taxes is attributable to the taxpayer's election under section 165(i) to deduct a disaster loss for the taxable year immediately preceding the taxable year in which the disaster occurred, the Secretary is authorized in his discretion to make the refund or credit, to the extent attributable to such election, without regard to the provisions of subsection (a) of this section. If such refund or credit is made without regard to subsection (a), there shall thereafter be submitted to such Joint Committee a report containing the matter specified in subsection (a) as soon as the Secretary shall determine the correct amount of the tax for the taxable year for which the refund or credit is made. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 92-418, Sec. 2(b), Aug. 29, 1972, 86 Stat. 657; Pub. L. 92-512, title II, Sec. 203(a), Oct. 20, 1972, 86 Stat. 944; Pub. L. 94-455, title XII, Sec. 1210(a), (b), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1711, 1834; Pub. L. 95-227, Sec. 4(d)(3), Feb. 10, 1978, 92 Stat. 23; Pub. L. 98-369, div. A, title VII, Sec. 711(c)(3), July 18, 1984, 98 Stat. 946; Pub. L. 99-514, title XVIII, Sec. 1879(e), Oct. 22, 1986, 100 Stat. 2906; Pub. L. 101-508, title XI, Secs. 11801(c)(21)(A), 11834(a), Nov. 5, 1990, 104 Stat. 1388-528, 1388- 560; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 305(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634.) -MISC1- AMENDMENTS 2000 - Subsecs. (a), (b). Pub. L. 106-554 substituted "$2,000,000" for "$1,000,000". 1990 - Subsecs. (a), (b). Pub. L. 101-508, Sec. 11834(a) substituted "$1,000,000" for "$200,000". Subsec. (d). Pub. L. 101-508, Sec. 11801(c)(21)(A), struck out subsec. (d) which read as follows: "For purposes of this section, a refund or credit made under subchapter E of chapter 64 (relating to Federal collection of qualified State individual income taxes) for a taxable year shall be treated as a portion of a refund or credit of the income tax for that taxable year." 1986 - Subsecs. (b) to (e). Pub. L. 99-514 redesignated subsecs. (c) to (e) as (b) to (d), respectively, and struck out former subsec. (b) which read as follows: "A report to Congress shall be made annually by such committee of such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credited or paid to each." 1984 - Subsec. (d). Pub. L. 98-369 substituted "section 165(i)" for "section 165(h)". 1978 - Subsec. (a). Pub. L. 95-227 inserted provisions relating to applicability to public charities, operators' trust funds, or real estate investment trusts, and references to chapters 41 and 44. 1976 - Subsec. (a). Pub. L. 94-455, Sec. 1210(a), inserted reference to any tax imposed with respect to private foundations and pensions under chapters 42 and 43, substituted $200,000 for $100,000 and struck out "or his delegate" after "Secretary". Subsec. (c). Pub. L. 94-455, Secs. 1210(b), 1906(b)(13)(A), substituted "$200,000" for "$100,000" and struck out "or his delegate" after "Secretary". Subsec. (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. 1972 - Subsec. (d). Pub. L. 92-418 added subsec. (d). Subsec. (e). Pub. L. 92-512 added subsec. (e). EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 305(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634, provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Dec. 21, 2000], except that such amendment shall not apply with respect to any refund or credit with respect to a report that has been made before such date of the enactment under section 6405 of the Internal Revenue Code of 1986." EFFECTIVE DATE OF 1990 AMENDMENT Section 11834(b) of Pub. L. 101-508 provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 5, 1990], except that such amendment shall not apply with respect to any refund or credit with respect to a report has been made before such date of enactment under section 6405 of the Internal Revenue Code of 1986." EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95-227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective Date note under section 192 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Section 1210(d)(1) of Pub. L. 94-455, as amended by Pub. L. 99- 514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall take effect on the date of enactment of this Act [Oct. 4, 1976], except that such amendments shall not apply with respect to any refund or credit with respect to which a report has been made before the date of enactment of this Act [Oct. 4, 1976] under subsection (a) or (c) of section 6405 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]." EFFECTIVE DATE OF 1972 AMENDMENT Section 2(c) of Pub. L. 92-418 provided in part that: "The amendment made by subsection (b) [amending this section] shall apply with respect to refunds or credits made after July 1, 1972." SAVINGS PROVISION For provisions that nothing in amendment by section 11801(c)(21)(A) of Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title. -End- -CITE- 26 USC Sec. 6406 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6406. Prohibition of administrative review of decisions -STATUTE- In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by the internal revenue laws and the allowance or non-allowance by the Secretary of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters C and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) -MISC1- AMENDMENTS 1976 - Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing. -End- -CITE- 26 USC Sec. 6407 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6407. Date of allowance of refund or credit -STATUTE- The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) -MISC1- AMENDMENTS 1976 - Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing. -End- -CITE- 26 USC Sec. 6408 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General -HEAD- Sec. 6408. State escheat laws not to apply -STATUTE- No overpayment of any tax imposed by this title shall be refunded (and no interest with respect to any such overpayment shall be paid) if the amount of such refund (or interest) would escheat to a State or would otherwise become the property of a State under any law relating to the disposition of unclaimed or abandoned property. No refund (or payment of interest) shall be made to the estate of any decedent unless it is affirmatively shown that such amount will not escheat to a State or otherwise become the property of a State under such a law. -SOURCE- (Added Pub. L. 100-203, title X, Sec. 10621(a), Dec. 22, 1987, 101 Stat. 1330-452.) -MISC1- EFFECTIVE DATE Section 10621(c) of Pub. L. 100-203 provided that: "The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [Dec. 22, 1987]." -End- -CITE- 26 USC Subchapter B - Rules of Special Application 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter B - Rules of Special Application -HEAD- SUBCHAPTER B - RULES OF SPECIAL APPLICATION -MISC1- Sec. 6411. Tentative carryback and refund adjustments. 6412. Floor stocks refunds. 6413. Special rules applicable to certain employment taxes. 6414. Income tax withheld. 6415. Credits or refunds to persons who collected certain taxes. 6416. Certain taxes on sales and services. [6417, 6418. Repealed.] 6419. Excise tax on wagering. 6420. Gasoline used on farms. 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes. 6422. Cross references. 6423. Conditions to allowance in the case of alcohol and tobacco taxes. [6424. Repealed.] 6425. Adjustment of overpayment of estimated income tax by corporation. 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures. 6427. Fuels not used for taxable purposes. 6428. Acceleration of 10 percent income tax rate bracket benefit for 2001. 6429. Advance payment of portion of increased child credit for 2003. 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate. -STATAMEND- AMENDMENT OF ANALYSIS For termination of amendment by section 107 of Pub. L. 108-27, see Effective and Termination Dates of 2003 Amendment note set out under section 1 of this title. For termination of amendment by section 901 of Pub. L. 107-16, see Effective and Termination Dates of 2001 Amendment note set out under section 1 of this title. -MISC2- AMENDMENTS 2005 - Pub. L. 109-59, title XI, Sec. 11113(b)(3)(B), Aug. 10, 2005, 119 Stat. 1948, substituted "alcohol fuel, biodiesel, and alternative fuel" for "alcohol fuel and biodiesel" in item 6426. Pub. L. 109-58, title XIII, Sec. 1362(b)(3)(B), Aug. 8, 2005, 119 Stat. 1059, added item 6430. 2004 - Pub. L. 108-357, title III, Sec. 301(c)(14), Oct. 22, 2004, 118 Stat. 1463, added item 6426. 2003 - Pub. L. 108-27, title I, Secs. 101(b)(2), 107, May 28, 2003, 117 Stat. 754, 755, temporarily added item 6429. 2001 - Pub. L. 107-16, title I, Sec. 101(b)(2), title IX, Sec. 901, June 7, 2001, 115 Stat. 43, 150, temporarily added item 6428. 1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(15), (c)(22)(B)(ii), Nov. 5, 1990, 104 Stat. 1388-522, 1388-528, struck out item 6418 "Sugar" and item 6428 "1981 rate reduction tax credit". 1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(E), Aug. 23, 1988, 102 Stat. 1324, struck out items 6429 "Credit and refund of chapter 45 taxes paid by royalty owners" and 6430 "Credit or refund of windfall profit taxes to certain trust beneficiaries". 1986 - Pub. L. 99-514, title XVII, Sec. 1703(c)(2)(E), Oct. 22, 1986, 100 Stat. 2777, substituted ", used by local transit systems, or sold for certain exempt purposes" for "or by local transit systems" in item 6421. 1983 - Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See 1982 Amendment note below. Pub. L. 97-448, title I, Sec. 106(a)(4)(D), Jan. 12, 1983, 96 Stat. 2390, added item 6430. Pub. L. 97-424, title V, Sec. 515(b)(14), Jan. 6, 1983, 96 Stat. 2182, struck out item 6424 "Lubricating oil used for certain nontaxable purposes". 1982 - Pub. L. 97-248, title II, Sec. 280(c)(2)(H), Sept. 3, 1982, 96 Stat. 565, struck out item 6426 "Refund of aircraft use tax where plane transports for hire in foreign air commerce". Pub. L. 97-248, title III, Secs. 307(a)(13), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, item 6413 is amended by substituting "taxes under subtitle C" for "employment taxes". Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. 1981 - Pub. L. 97-34, title I, Sec. 101(b)(2)(A), Aug. 13, 1981, 95 Stat. 183, substituted "1981 rate reduction tax credit" for "Refund of 1974 individual income taxes" in item 6428. 1980 - Pub. L. 96-499, title XI, Sec. 1131(a)(2), Dec. 5, 1980, 94 Stat. 2693, added item 6429. 1978 - Pub. L. 95-618, title II, Sec. 233(b)(2)(B), Nov. 9, 1978, 92 Stat. 3191, substituted "used for certain nontaxable purposes" for "not used in highway motor vehicles" in item 6424. Pub. L. 95-600, title V, Sec. 504(b)(1)(B), Nov. 6, 1978, 92 Stat. 2881, inserted "and refund" after "carryback" in item 6411. 1976 - Pub. L. 94-455, title XIX, Sec. 1906(b)(7), Oct. 4, 1976, 90 Stat. 1834, struck out item 6417 "Coconut and palm oil". 1975 - Pub. L. 94-12, title I, Sec. 101(c), Mar. 29, 1975, 89 Stat. 28, added item 6428. 1970 - Pub. L. 91-258, title II, Secs. 206(d)(4), 207(d)(12), May 21, 1970, 84 Stat. 246, 249, added items 6426 and 6427. 1968 - Pub. L. 90-364, title I, Sec. 103(e)(9), June 28, 1968, 82 Stat. 264, added item 6425. 1958 - Pub. L. 85-323, Sec. 2, Feb. 11, 1958, 72 Stat. 10, added item 6423. 1956 - Act June 29, 1956, ch. 462, title II, Sec. 208(e)(4), 70 Stat. 397, added item 6421 and renumbered former item 6421 as 6422. Act Apr. 2, 1956, ch. 160, Sec. 4(c), 70 Stat. 91, added item 6420 and renumbered former item 6420 as 6421. -End- -CITE- 26 USC Sec. 6411 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter B - Rules of Special Application -HEAD- Sec. 6411. Tentative carryback and refund adjustments -STATUTE- (a) Application for adjustment A taxpayer may file an application for a tentative carryback adjustment of the tax for the prior taxable year affected by a net operating loss carryback provided in section 172(b), by a business credit carryback provided in section 39, or by a capital loss carryback provided in subsection (a)(1) or (c) of section 1212, from any taxable year. The application shall be verified in the manner prescribed by section 6065 in the case of a return of such taxpayer and shall be filed, on or after the date of filing for the return for the taxable year of the net operating loss, net capital loss, or unused business credit from which the carryback results and within a period of 12 months after such taxable year or, with respect to any portion of a business credit carryback attributable to a net operating loss carryback or a net capital loss carryback from a subsequent taxable year, in the manner and form required by regulations prescribed by the Secretary. The applications shall set forth in such detail and with such supporting data and explanation as such regulations shall require - (1) The amount of the net operating loss, net capital loss, or unused business credit; (2) The amount of the tax previously determined for the prior taxable year affected by such carryback, the tax previously determined being ascertained in accordance with the method prescribed in section 1314(a); (3) The amount of decrease in such tax, attributable to such carryback, such decrease being determined by applying the carryback in the manner provided by law to the items on the basis of which such tax was determined; (4) The unpaid amount of such tax, not including any amount required to be shown under paragraph (5); (5) The amount, with respect to the tax for the taxable year immediately preceding the taxable year from which the carryback is made, as to which an extension of time for payment under section 6164 is in effect; and (6) Such other information for purposes of carrying out the provisions of this section as may be required by such regulations. Except for purposes of applying section 6611(f)(4)(B), an application under this subsection shall not constitute a claim for credit or refund. (b) Allowance of adjustments Within a period of 90 days from the date on which an application for a tentative carryback adjustment is filed under subsection (a), or from the last day of the month in which falls the last date prescribed by law (including any extension of time granted the taxpayer) for filing the return for the taxable year of the net operating loss, net capital loss, or unused business credit from which such carryback results, whichever is the later, the Secretary shall make, to the extent he deems practicable in such period, a limited examination of the application, to discover omissions and errors of computation therein, and shall determine the amount of the decrease in the tax attributable to such carryback upon the basis of the application and the examination, except that the Secretary may disallow, without further action, any application which he finds contains errors of computation which he deems cannot be corrected by him within such 90-day period or material omissions. Such decrease shall be applied against any unpaid amount of the tax decreased (including any amount of such tax as to which an extension of time under section 6164 is in effect) and any remainder shall be credited against any unsatisfied amount of any tax for the taxable year immediately preceding the taxable year of the net operating loss, net capital loss, or unused business credit the time for payment of which tax is extended under section 6164. Any remainder shall, within such 90-day period, be either credited against any tax or installment thereof then due from the taxpayer, or refunded to the taxpayer. (c) Consolidated returns If the corporation seeking a tentative carryback adjustment under this section, made or was required to make a consolidated return, either for the taxable year within which the net operating loss, net capital loss, or unused business credit arises, or for the preceding taxable year affected by such loss or credit, the provisions of this section shall apply only to such extent and subject to such conditions, limitations, and exceptions as the Secretary may by regulations prescribe. (d) Tentative refund of tax under claim of right adjustment (1) Application A taxpayer may file an application for a tentative refund of any amount treated as an overpayment of tax for the taxable year under section 1341(b)(1). Such application shall be in such manner and form as the Secretary may prescribe by regulation and shall - (A) be verified in the same manner as an application under subsection (a), (B) be filed during the period beginning on the date of filing the return for such taxable year and ending on the date 12 months from the last day of such taxable year, and (C) set forth in such detail and with such supporting data such regulations prescribe - (i) the amount of the tax for such taxable year computed without regard to the deduction described in section 1341(a)(2), (ii) the amount of the tax for all prior taxable years for which the decrease in tax provided in section 1341(a)(5)(B) was computed, (iii) the amount determined under section 1341(a)(5)(B), (iv) the amount of the overpayment determined under section 1341(b)(1); and (v) such other information as the Secretary may require. (2) Allowance of adjustments Within a period of 90 days from the date on which an application is filed under paragraph (1) or from the date of the overpayment (determined under section 1341(b)(1)), whichever is later, the Secretary shall - (A) review the application, (B) determine the amount of the overpayment, and (C) apply, credit, or refund such overpayment, in a manner similar to the manner provided in subsection (b). (3) Consolidated returns The provisions of subsection (c) shall apply to an adjustment under this subsection to the same extent and manner as the Secretary may by regulations provide. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 794; Pub. L. 89-721, Sec. 2(a)- (e), Nov. 2, 1966, 80 Stat. 1150; Pub. L. 90-225, Sec. 2(b), Dec. 27, 1967, 81 Stat. 731; Pub. L. 91-172, title V, Sec. 512(d), Dec. 30, 1969, 83 Stat. 639; Pub. L. 92-178, title VI, Sec. 601(e)(1), Dec. 10, 1971, 85 Stat. 560; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), title XXI, Sec. 2107(g)(1), Oct. 4, 1976, 90 Stat. 1834, 1904; Pub. L. 95-30, title II, Sec. 202(d)(5)(A), May 23, 1977, 91 Stat. 150; Pub. L. 95-600, title V, Sec. 504(a), (b)(1)(A), Nov. 6, 1978, 92 Stat. 2880, 2881; Pub. L. 96-222, title I, Secs. 103(a)(6)(G)(xiii), 105(a)(2), Apr. 1, 1980, 94 Stat. 211, 218; Pub. L. 97-34, title II, Sec. 221(b)(2)(B), title III, Sec. 331(d)(2)(B), Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(37), title VII, Sec. 714(n)(2)(B), July 18, 1984, 98 Stat. 846, 964; Pub. L. 99-514, title II, Sec. 231(d)(3)(H), title XVIII, Sec. 1847(b)(10), Oct. 22, 1986, 100 Stat. 2180, 2857; Pub. L. 100-647, title I, Sec. 1002(h)(2), Nov. 10, 1988, 102 Stat. 3370; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 318(d)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A-645; Pub. L. 109-135, title IV, Sec. 409(a)(1), Dec. 21, 2005, 119 Stat. 2635.) -MISC1- AMENDMENTS 2005 - Subsec. (a). Pub. L. 109-135 substituted "6611(f)(4)(B)" for "6611(f)(3)(B)" in concluding provisions. 2000 - Subsec. (a). Pub. L. 106-554 substituted "subsection (a)(1) or (c) of section 1212" for "section 1212(a)(1)" in introductory provisions. 1988 - Subsec. (c). Pub. L. 100-647 struck out "unused research credit," after "net capital loss,". 1986 - Subsec. (a). Pub. L. 99-514, Sec. 231(d)(3)(H), in introductory provisions, struck out "by a research credit carryback provided in section 30(g)(2)" after "carryback provided in section 39,", "unused research credit," after "net capital loss,", "a research credit carryback or" after "with respect to any portion of", and "(or, with respect to any portion of a business credit carryback attributable to a research credit carryback from a subsequent taxable year within a period of 12 months from the end of such subsequent taxable year)" after "such subsequent taxable year", and in par. (1), struck out "unused research credit," after "net capital loss,". Pub. L. 99-514, Sec. 1847(b)(10), substituted "unused research credit, or unused business credit" for "or unused business credit". Subsec. (b). Pub. L. 99-514, Sec. 231(d)(3)(H)(iv), struck out "unused research credit," after "net capital loss,", in two places. 1984 - Subsec. (a). Pub. L. 98-369, Sec. 474(r)(37)(A), amended provisions preceding par. (1) generally. Prior to amendment, such provisions read as follows: "A taxpayer may file an application for a tentative carryback adjustment of the tax for the prior taxable year affected by a net operating loss carryback provided in section 172(b), by an investment credit carryback provided in section 46(b), by a work incentive program carryback provided in section 50A(b), by a new employee credit carryback provided in section 53(b), by a research credit carryback provided in section 44F(g)(2) by an employee stock ownership credit carryback provided by section 44G(b)(2), or by a capital loss carryback provided in section 1212(a)(1), from any taxable year. The application shall be verified in the manner prescribed by section 6065 in the case of a return of such taxpayer, and shall be filed, on or after the date of filing of the return for the taxable year of the net operating loss, net capital loss, unused investment credit, unused work incentive program credit, unused new employee credit, unused research credit, or unused employee stock ownership credit, from which the carryback results and within a period of 12 months from the end of such taxable year (or, with respect to any portion of an investment credit carryback, a work incentive program carryback, a new employee credit carryback, a research credit carryback, or employee stock ownership credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback (or, in the case of a work incentive program carryback, to an investment credit carryback, or, in the case of a new employee credit carryback, to an investment credit carryback or a work incentive program carryback, or, in the case of a research credit carryback, to an investment credit carryback, a work incentive program carryback, or a new employee credit carryback, or, in the case of an employee stock ownership credit carryback, to an investment credit carryback, a new employee credit carryback or a research and experimental credit carryback) from a subsequent taxable year, within a period of 12 months from the end of such subsequent taxable year), in the manner and form required by regulations prescribed by the Secretary. The application shall set forth in such detail and with such supporting data and explanation as such regulations shall require - ". Pub. L. 98-369, Sec. 714(n)(2)(B), in provisions following par. (6), substituted "Except for purposes of applying section 6611(f)(3)(B), an application" for "An application". Subsec. (a)(1). Pub. L. 98-369, Sec. 474(r)(37)(A), substituted "unused research credit, or unused business credit" for "unused investment credit, unused work incentive program credit, unused new employee credit, unused research credit, or unused employee stock ownership credit". Subsecs. (b), (c). Pub. L. 98-369, Sec. 474(r)(37)(B), substituted "unused research credit, or unused business credit" for "unused investment credit, unused work incentive program credit, unused new employee credit, unused research credit, or unused employee stock ownership credit" wherever appearing. 1981 - Subsec. (a). Pub. L. 97-34, Sec. 331(d)(2)(B), inserted in introductory provisions "by an employee stock ownership credit carryback provided by section 44G(b)(2)" after "section 44F(g)(2)," and substituted "unused research credit, or unused employee stock ownership credit" for "or unused research credit", "a research credit carryback, or employee stock ownership credit carryback" for "or a research credit carryback", and "new employee credit carryback, or, in the case of an employee stock ownership credit carryback, to an investment credit carryback, a new employee credit carryback or a research and experimental credit carryback)" for "new employee credit carryback)" and in par. (1) substituted "unused research credit, or unused employee stock ownership credit" for "or unused research credit". Pub. L. 97-34, Sec. 221(b)(2)(B), inserted in introductory provision "by a research credit carryback provided in section 44F(g)(2)," after "section 53(b)," and substituted "unused new employee credit, or unused research credit" for "or unused new employee credit", "a new employee credit carryback, or a research credit carryback" for "or a new employee credit carryback", and "work incentive program carryback, or, in the case of a research credit carryback, to an investment credit carryback, a work incentive program carryback, or new employee credit carryback)" for "work incentive program carryback)" and in par. (1) substituted "unused new employee credit, or unused research credit" for "or unused new employee credit". Subsec. (b). Pub. L. 97-34, Sec. 331(d)(2)(B)(i), substituted "unused research credit, or unused employee stock ownership credit" for "or unused research credit". Pub. L. 97-34, Sec. 221(b)(2)(B)(i), substituted "unused new employee credit, or unused research credit" for "or unused new employee credit". Subsec. (c). Pub. L. 97-34, Sec. 331(d)(2)(B)(i), substituted "unused research credit, or unused employee stock ownership credit" for "or unused research credit". Pub. L. 97-34, Sec. 221(b)(2)(B)(i), substituted "unused new employee credit, or unused research credit" for "or unused new employee credit". 1980 - Subsec. (a). Pub. L. 96-222, Sec. 103(a)(6)(G)(xiii), substituted "section 53(b)" for "section 53(c)". Subsec. (d)(2). Pub. L. 96-222, Sec. 105(a)(2), substituted "the date of the overpayment (determined under section 1341(b)(1))" for "the last day of the month in which falls the last date prescribed by law (including any extension of time granted the taxpayer) for filing the return for taxable year in which the overpayment occurs". 1978 - Pub. L. 95-600, Sec. 504(b)(1)(A), inserted "and refund" after "carryback" in section catchline. Subsec. (d). Pub. L. 95-600, Sec. 504(a), added subsec. (d). 1977 - Subsec. (a). Pub. L. 95-30, Sec. 202(d)(5)(A)(i) to (iv), inserted references to unused new employee credits and to new employee credit carrybacks in provisions preceding par. (1) and in par. (1). Subsecs. (b), (c). Pub. L. 95-30, Sec. 202(d)(5)(A)(i), inserted references to unused new employee credits. 1976 - Subsec. (a). Pub. L. 94-455, Secs. 1906(b)(13)(A), 2107(g)(1), struck out "or his delegate" after "Secretary" and inserted "(or, in the case of a work incentive program carryback, to an investment credit carryback)" after "capital loss carryback" in second sentence. Subsecs. (b), (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. 1971 - Pub. L. 92-178, Sec. 601(e)(1)(A), substituted "unused investment credit, or unused work incentive program credit" for "or unused investment credit" wherever appearing in subsecs. (a), (a)(1), (b), and (c). Subsec. (a). Pub. L. 92-178, Sec. 601(e)(1)(B) and (C), inserted "by a work incentive program carryback provided in section 50A(b)," after "section 46(b)," in first sentence, and "or a work incentive program carryback" after "investment credit carryback" in second sentence, respectively. 1969 - Subsec. (a). Pub. L. 91-172, Sec. 512(d)(1), (2), provided quick refund procedure, presently available in case of net operating loss carrybacks, to be made available in the case of the 3-year capital loss carryback, and substituted "net operating loss, net capital loss, or unused investment credit" for "net operating loss or unused investment credit" in par. (1). Subsec. (b). Pub. L. 91-172, Sec. 512(d)(2), substituted "net operating loss, net capital loss, or unused investment credit" for "net operating loss or unused investment credit" wherever such term appears. Subsec. (c). Pub. L. 91-172, Sec. 512(d)(2), substituted "net operating loss, net capital loss, or unused investment credit" for "net operating loss or unused investment credit". 1967 - Subsec. (a). Pub. L. 90-225 inserted "(or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, within a period of 12 months from the end of such subsequent taxable year)" after "within a period of 12 months from the end of such taxable year". 1966 - Subsec. (a). Pub. L. 89-721, Sec. 2(a)-(c), provided in introductory text for a tentative carryback adjustment based on an investment credit carryback as provided for in section 46(b) of this title and and inserted "or unused investment credit" after "the taxable year of the net operating loss", inserted in par. (1) "or unused investment" after "net operating loss", and struck out in par. (5) "of such loss" and inserted in lieu thereof "from which the carryback is made". Subsec. (b). Pub. L. 89-721, Sec. 2(d), inserted "or unused investment credit" after "net operating loss" in two places. Subsec. (c). Pub. L. 89-721, Sec. 2(d), (e), inserted "or unused investment credit" after "net operating loss" and "or credit" after "such loss". EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109-135 effective as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see section 409(d) of Pub. L. 109- 135, set out as a note under section 961 of this title. EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 318(d)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A-645, provided that: "The amendment made by paragraph (1) [amending this section] shall take effect as if included in the amendments made by section 504 of the Economic Recovery Tax Act of 1981 [Pub. L. 97-34, amending section 1212 of this title]." EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 231(d)(3)(H) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1985, see section 231(g) of Pub. L. 99-514, set out as a note under section 41 of this title. Amendment by section 1847(b)(10) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 474(r)(37) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title. Amendment by section 714(n)(2)(B) of Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title. Notwithstanding section 715 of Pub. L. 98-369, amendment by section 714(n)(2)(B) of Pub. L. 98-369 applicable only to applications filed after July 18, 1984, see section 1875(d)(3) of Pub. L. 99-514, set out as a note under section 6611 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by section 221(b)(2)(B) of Pub. L. 97-34 applicable to amounts paid or incurred after June 30, 1981, see section 221(d) of Pub. L. 97-34, as amended, set out as an Effective Date note under section 41 of this title. Amendment by section 331(d)(2)(B) of Pub. L. 97-34 applicable to taxable years beginning after Dec. 31, 1981, see section 339 of Pub. L. 97-34, set out as a note under section 401 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95-600, to which such amendment relates, see section 201 of Pub. L. 96-222, set out as a note under section 32 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Section 504(c) of Pub. L. 95-600 provided that: "The amendments made by this section [amending this section and sections 6213 and 6501 of this title] shall apply to tentative refund claims filed on and after the date of the enactment of this Act [Nov. 6, 1978]." EFFECTIVE DATE OF 1977 AMENDMENT Amendment by Pub. L. 95-30 applicable to taxable years beginning after Dec. 31, 1976, and to credit carrybacks from such years, see section 202(e) of Pub. L. 95-30, set out as an Effective Date note under section 51 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 92-178 applicable to taxable years beginning after Dec. 31, 1971, see section 601(f) of Pub. L. 92-178, set out as a note under section 381 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable with respect to net capital losses sustained in taxable years beginning after Dec. 31, 1969, see section 512(g) of Pub. L. 91-172, set out as a note under section 1212 of this title. EFFECTIVE DATE OF 1967 AMENDMENT Amendment by Pub. L. 90-225 applicable with respect to investment credit carrybacks attributable to net operating loss carrybacks from taxable years ending after July 31, 1967, see section 2(g) of Pub. L. 90-225, set out as a note under section 46 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Section 2(g) of Pub. L. 89-721, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section and section 6501 of this title] shall apply with respect to taxable years ending after December 31, 1961, but only in the case of applications filed after the date of the enactment of this Act [Nov. 2, 1966]. The period of 12 months referred to in the second sentence of section 6411(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this section) for filing an application for a tentative carryback adjustment of tax attributable to the carryback of any unused investment credit shall not expire before the close of December 31, 1966." PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title. -End- -CITE- 26 USC Sec. 6412 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter B - Rules of Special Application -HEAD- Sec. 6412. Floor stocks refunds -STATUTE- (a) In general (1) Tires and taxable fuel Where before October 1, 2011, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after October 1, 2011, if claim for such credit or refund is filed with the Secretary on or before March 31, 2012, based upon a request submitted to the manufacturer, producer, or importer before January 1, 2012, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before March 31, 2012, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to taxable fuel in retail stocks held at the place where intended to be sold at retail, nor with respect to taxable fuel held for sale by a producer or importer of taxable fuel. (2) Definitions For purposes of this section - (A) The term "dealer" includes a wholesaler, jobber, distributor, or retailer. (B) An article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer. (b) Limitation on eligibility for credit or refund No manufacturer, producer, or importer shall be entitled to credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed under this section. (c) Other laws applicable All provisions of law, including penalties, applicable in respect of the taxes imposed by sections 4071 and 4081 shall, insofar as applicable and not inconsistent with subsections (a) and (b) of this section, apply in respect of the credits and refunds provided for in subsection (a) to the same extent as if such credits or refunds constituted overpayments of such taxes. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 795; Mar. 30, 1955, ch. 18, Sec. 3(b)(4), 69 Stat. 15; Mar. 29, 1956, ch. 115, Sec. 3(b)(4), 70 Stat. 67; May 29, 1956, ch. 342, Sec. 19, 70 Stat. 221; June 29, 1956, ch. 462, title II, Sec. 208(a), 70 Stat. 392; Pub. L. 85-12, Sec. 3(b)(4), Mar. 29, 1957, 71 Stat. 10; Pub. L. 85-475, Sec. 3(b)(4), June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title I, Sec. 162(a), Sept. 2, 1958, 72 Stat. 1306; Pub. L. 86-75, Sec. 3(b)(3), June 30, 1959, 73 Stat. 158; Pub. L. 86-342, title II, Sec. 201(c)(4), Sept. 21, 1959, 73 Stat. 614; Pub. L. 86-564, title II, Sec. 202(b)(3), June 30, 1960, 74 Stat. 291; Pub. L. 86-592, Sec. 2, July 6, 1960, 74 Stat. 330; Pub. L. 87-15, Sec. 2(b), Mar. 31, 1961, 75 Stat. 40; Pub. L. 87-61, title II, Sec. 206 (c), (d), June 29, 1961, 75 Stat. 127; Pub. L. 87-72, Sec. 3(b)(3), June 30, 1961, 75 Stat. 193; Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77; Pub. L. 87-508, Sec. 3(b)(3), June 28, 1962, 76 Stat. 114; Pub. L. 87-535, Sec. 18(b), July 13, 1962, 76 Stat. 166; Pub. L. 88-52, Sec. 3(b)(1)(C), June 29, 1963, 77 Stat. 72; Pub. L. 88- 348, Sec. 2(b)(1)(C), June 30, 1964, 78 Stat. 237; Pub. L. 89-44, title II, Sec. 209(a), (d), June 21, 1965, 79 Stat. 141, 144; Pub. L. 89-368, title II, Sec. 201(b), Mar. 15, 1966, 80 Stat. 66; Pub. L. 90-285, Sec. 1(a)(2), Apr. 12, 1968, 82 Stat. 92; Pub. L. 90- 364, title I, Sec. 105(a)(2), June 28, 1968, 82 Stat. 265; Pub. L. 91-172, title VII, Sec. 702(a)(2), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91-605, title III, Sec. 303(b), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 91-614, title II, Sec. 201(a)(2), Dec. 31, 1970, 84 Stat. 1843; Pub. L. 92-178, title IV, Sec. 401(g)(5), Dec. 10, 1971, 85 Stat. 533; Pub. L. 94-280, title III, Sec. 303(b), May 5, 1976, 90 Stat. 457; Pub. L. 94-455, title XIX, Sec. 1906(a)(22), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1826, 1834; Pub. L. 95-599, title V, Sec. 502(c), Nov. 6, 1978, 92 Stat. 2757; Pub. L. 95-618, title II, Sec. 231(f)(1), Nov. 9, 1978, 92 Stat. 3189; Pub. L. 97- 424, title V, Sec. 516(a)(5), Jan. 6, 1983, 96 Stat. 2183; Pub. L. 98-369, div. A, title VII, Sec. 735(c)(12), July 18, 1984, 98 Stat. 983; Pub. L. 100-17, title V, Sec. 502(d)(1), Apr. 2, 1987, 101 Stat. 257; Pub. L. 101-508, title XI, Sec. 11211(f)(1), Nov. 5, 1990, 104 Stat. 1388-427; Pub. L. 102-240, title VIII, Sec. 8002(c)(1), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-66, title XIII, Sec. 13242(d)(16), Aug. 10, 1993, 107 Stat. 524; Pub. L. 105- 178, title IX, Sec. 9002(a)(2)(A), June 9, 1998, 112 Stat. 499; Pub. L. 109-59, title XI, Sec. 11101(a)(3), Aug. 10, 2005, 119 Stat. 1944.) -MISC1- AMENDMENTS 2005 - Subsec. (a)(1). Pub. L. 109-59 substituted "2011" for "2005" and "2012" for "2006" wherever appearing. 1998 - Subsec. (a)(1). Pub. L. 105-178 substituted "2005" for "1999" and "2006" for "2000" wherever appearing. 1993 - Subsec. (a)(1). Pub. L. 103-66 substituted "taxable fuel" for "gasoline" wherever appearing in heading and text. 1991 - Subsec. (a)(1). Pub. L. 102-240 substituted "1999" for "1995" and "2000" for "1996" wherever appearing. 1990 - Subsec. (a)(1). Pub. L. 101-508 substituted "1995" for "1993" and "1996" for "1994" wherever appearing. 1987 - Subsec. (a)(1). Pub. L. 100-17 substituted "1993" for "1988" and "1994" for "1989" wherever appearing. 1984 - Subsec. (a)(1). Pub. L. 98-369, Sec. 735(c)(12)(A), (B), substituted "Tires and gasoline" for "Trucks, tires, tubes, tread rubber, and gasoline" in heading, and in text substituted "Where before October 1, 1988, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale," for "Where before October 1, 1988, any article subject to the tax imposed by section 4061(a)(1), 4071((a)(1), (3) or (4), or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale (or, in the case of tread rubber, is intended for sale or is held for use),", and struck out provision that no credit or refund shall be allowable under this paragraph with respect to inner tubes for bicycle tires (as defined in section 4221(e)(4)(B)). Subsec. (a)(2)(A). Pub. L. 98-369, Sec. 735(c)(12)(C), substituted "The term 'dealer' includes a wholesaler, jobber, distributor, or retailer" for "The term 'dealer' includes a wholesaler, jobber, distributor, or retailer, or, in the case of tread rubber subject to tax under section 4071(a)(4), includes any person (other than the manufacturer, producer, or importer thereof) who holds such tread rubber for sale or use". Subsec. (c). Pub. L. 98-369, Sec. 735(c)(12)(D), substituted "4071" for "4061, 4071,". 1983 - Subsec. (a)(1). Pub. L. 97-424, Sec. 516(a)(5), substituted "1989" for "1985" and "1988" for "1984" wherever appearing. 1978 - Subsec. (a)(1). Pub. L. 95-618 struck out "and buses" after "Trucks" in heading. Pub. L. 95-599 substituted "1984" for "1979" and "1985" for "1980" wherever appearing. 1976 - Subsec. (a)(1). Pub. L. 94-455, Sec. 1906(a)(22), (b)(13)(A), redesignated par. (2) as (1) and struck out "or his delegate" after "Secretary". Prior par. (1) had been repealed by Pub. L. 92-178, title IV, Sec. 401(g)(5), Dec. 10, 1971, 85 Stat. 533. Subsec. (a)(2). Pub. L. 94-455, Sec. 1906(a)(22), redesignated par. (4) as (2). Former par. (2) redesignated (1). Pub. L. 94-280 substituted "1979" for "1977" in two places and "1980" for "1978" in three places, respectively. Subsec. (a)(4). Pub. L. 94-455, Sec. 1906(a)(22), redesignated par. (4) as (2). 1971 - Subsec. (a)(1). Pub. L. 92-178 struck out par. (1) which related to general rule for floor stocks refunds on passenger automobiles, etc. 1970 - Subsec. (a)(1). Pub. L. 91-614 substituted "January 1 of 1973, 1974, 1978, 1979, 1980, 1981, or 1982" for "January 1, 1971, January 1, 1972, January 1, 1973, or January 1, 1974". Subsec. (a)(2). Pub. L. 91-605 substituted in two places "1977" for "1972" and "March 31, 1978" for "February 10, 1973", and substituted "January 1, 1978" for "January 1, 1973". 1969 - Subsec. (a)(1). Pub. L. 91-172 struck out reference to Jan. 1, 1970, and inserted reference to Jan. 1, 1974. 1968 - Subsec. (a)(1). Pub. L. 90-364 substituted "January 1, 1970, January 1, 1971, January 1, 1972, or January 1, 1973," for "May 1, 1968, or January 1, 1969,". Pub. L. 90-285 substituted "May 1, 1968" for "April 1, 1968". 1966 - Subsec. (a)(1). Pub. L. 89-368 substituted "January 1, 1966, April 1, 1968, or January 1, 1969," for "January 1, 1966, 1967, 1968, or 1969,". 1965 - Subsec. (a)(1). Pub. L. 89-44, Sec. 209(a), made floor stock refunds available with respect to passenger cars in dealers' inventories on the various reduction dates for the passenger car tax and required claims for credit or refund to be filed on or before the 10th day of the 8th calendar month beginning after the date of the tax reduction. Subsec. (e). Pub. L. 89-44, Sec. 209(d), repealed subsec. (e) which related to cross reference. 1964 - Subsec. (a)(1). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964" in two places, "October 1, 1965" for "October 1, 1964", and "November 10, 1965" for "November 10, 1964" in two places. 1963 - Subsec. (a)(1). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963", in two places, "October 1, 1964" for "October 1, 1963", and "November 10, 1964" for "November 10, 1963" in two places. 1962 - Subsec. (a)(1). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962" in two places, "October 1, 1963" for "October 1, 1962", and "November 10, 1963" for "November 10, 1962" in two places. Subsec. (d). Pub. L. 87-456 repealed subsec. (d) which related to floor stock refunds with respect to any sugar or articles composed in chief value of sugar. Pub. L. 87-535 substituted "June 30, 1967" for "December 31, 1962" after "paid and which, on", and "September 30, 1967" for "March 31, 1963" after "delegate on or before". 1961 - Subsec. (a)(1). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961" in two places, "October 1, 1962" for "October 1, 1961", and "November 10, 1962" for "November 10, 1961" in two places. Subsec. (a)(2). Pub. L. 87-61, Sec. 206(c), inserted tubes in heading, authorized credit or refund for articles subject to the tax imposed by section 4071(a)(3), prohibited credit or refund with respect to inner tubes for bicycle tires, and substituted "October 1, 1972" for "July 1, 1972" in two places, "February 10, 1973" for "November 10, 1972" in two places, and "January 1, 1973" for "October 1, 1972". Subsec. (a)(3). Pub. L. 87-61, Sec. 206(d), repealed par. (3) which related to 1961 floor stocks refund on gasoline. Subsec. (d). Pub. L. 87-15 substituted "December 31, 1962" for "September 30, 1961" after "paid and which, on", and "March 31, 1963" for "September 30, 1961" after "delegate on or before". 1960 - Subsec. (a)(1). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in two places, "October 1, 1961" for "October 1, 1960", and "November 10, 1961" for "November 10, 1960" in two places. Subsec. (d). Pub. L. 86-592 substituted "September 30, 1961" for "June 30, 1961" after "and which, on". 1959 - Subsec. (a)(1). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in two places, "October 1, 1960" for "October 1, 1959" and "November 10, 1960" for "November 10, 1959" in two places. Subsec. (a)(3), (4). Pub. L. 86-342 added par. (3) and redesignated former par. (3) as (4). 1958 - Subsec. (a)(1). Pub. L. 85-475 substituted "July 1, 1959" for "July 1, 1958" in two places, "October 1, 1959" for "October 1, 1958", and "November 10, 1959" for "November 10, 1958" in two places. Subsec. (d). Pub. L. 85-859 required filing of claims for refund on or before Sept. 30, 1961. 1957 - Subsec. (a)(1). Pub. L. 85-12, substituted "July 1, 1958" for "April 1, 1957" in two places, "October 1, 1958" for "July 1, 1957", and "November 10, 1958" for "August 10, 1957" in two places. 1956 - Subsec. (a). Act June 29, 1956, in par. (1), substituted "April 1, 1957" for "April 1, 1956" in two places, "section 4061(a)(2)" for "section 4061 (a) or (b)", and inserted provisions requiring claims for refund to be made on or before August 10, 1957, inserted provisions relating to trucks and buses, tires, tread rubber, and gasoline as par. (2), defined "dealer" in the case of tread rubber subject to tax under section 4071(a)(4) of this title in par. (3), and struck out pars. (4) and (5). Former par. (4), which related to reimbursement of dealers, was covered generally by pars. (1) and (2). Former par. (5) was covered by subsec. (b). Act Mar. 29, 1956, substituted "April 1, 1957" for "April 1, 1956" in two places, and "July 1, 1957" for "July 1, 1956". Subsec. (b). Act June 29, 1956, redesignated par. (5) of subsec. (a) as subsec. (b) and substituted "manufacturer, producer, or importer" for "person", and struck out provisions that required claims for credit or refund to be filed before July 1, 1956. Former subsec. (b) was covered by par. (2) of subsec. (a). Act Mar. 29, 1956, substituted "April 1, 1957" for "April 1, 1956" in three places, and "July 1, 1957" for "July 1, 1956". Subsec. (c). Act June 29, 1956, included taxes imposed by section 4071 of this title. Subsec. (d). Act May 29, 1956, substituted "1961" for "1957". 1955 - Subsecs. (a), (b). Act Mar. 30, 1955, substituted "April 1, 1956" for "April 1, 1955" and "July 1, 1956" for "July 1, 1955" wherever appearing. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98-369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment relates, see section 736 of Pub. L. 98-369, set out as a note under section 4051 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95-618 applicable with respect to articles sold after Nov. 9, 1978, see section 231(g) of Pub. L. 95-618, set out as a note under section 4222 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 92-178 applicable with respect to articles sold on or after the day after Dec. 10, 1971, see section 401(h)(1) of Pub. L. 92-178, set out as a note under section 4071 of this title. EFFECTIVE DATE OF 1968 AMENDMENTS Sec