Chapter 65. Abatements, Credits, and Refunds
Subchapter A. Procedure In General
- § 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
Subchapter B. Rules of Special Application
- § 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. Repealed
- § 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 Repealed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 Repealed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