Federal · Title 31 — Money and Finance
31 U.S.C. § 1324: Refund of internal revenue collections
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claims for prior fiscal years; and “Allowance or drawback (Internal Revenue)”; “Redemption of stamps (Internal Revenue)”; “Refunding legacy taxes, Act of March 30, 1928 ”; “Repayment of taxes on distilled spirits destroyed by casualty”; and “Refunds and payments of processing and related taxes”. refunds to the limit of liability of an individual tax account; and refunds due from credit provisions of the Internal Revenue Code of 1986 ( 26 U.S.C. 1 et seq.) enacted before January 1, 1978 , or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A, 1 36B, 168(k)(4)(F), 53(e), 1 See References in Text note below. 1 54B(h), 1 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, 1 or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.
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