{"identifier":"/us/usc/t31/s1324","title":31,"num":"\u00a7\u202f1324.","heading":"Refund of internal revenue collections","text":"\u00a7\u202f1324.\nRefund of internal revenue collections\n(a) Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of\u2014\n(1) claims for prior fiscal years; and\n(2) accounts arising under\u2014\n(A) \u201cAllowance or drawback (Internal Revenue)\u201d;\n(B) \u201cRedemption of stamps (Internal Revenue)\u201d;\n(C) \u201cRefunding legacy taxes, Act of\nMarch 30, 1928\n(D) \u201cRepayment of taxes on distilled spirits destroyed by casualty\u201d; and\n(E) \u201cRefunds and payments of processing and related taxes\u201d.\n(b) Disbursements may be made from the appropriation made by this section only for\u2014\n(1) refunds to the limit of liability of an individual tax account; and\n(2) refunds due from credit provisions of the Internal Revenue Code of 1986 (\n26 U.S.C. 1\nJanuary 1, 1978\n1\n1 See References in Text note below.\n1\n1\n1","url":"https://projectusc.org/usc/t31/s1324.html","content":[{"t":"sec","id":"/us/usc/t31/s1324","children":[{"t":"num","text":"\u00a7\u202f1324."},{"t":"heading","text":"Refund of internal revenue collections"},{"t":"subsec","id":"/us/usc/t31/s1324/a","children":[{"t":"num","text":"(a)"},{"t":"chapeau","text":" Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of\u2014"},{"t":"para","id":"/us/usc/t31/s1324/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" claims for prior fiscal years; and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t31/s1324/a/2","children":[{"t":"num","text":"(2)"},{"t":"chapeau","text":" accounts arising under\u2014"},{"t":"subpara","id":"/us/usc/t31/s1324/a/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" \u201cAllowance or drawback (Internal Revenue)\u201d;","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t31/s1324/a/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" \u201cRedemption of stamps (Internal Revenue)\u201d;","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t31/s1324/a/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" \u201cRefunding legacy taxes, Act of ","children":[{"t":"text","text":"March 30, 1928","tail":"\u201d;"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t31/s1324/a/2/D","children":[{"t":"num","text":"(D)"},{"t":"content","text":" \u201cRepayment of taxes on distilled spirits destroyed by casualty\u201d; and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t31/s1324/a/2/E","children":[{"t":"num","text":"(E)"},{"t":"content","text":" \u201cRefunds and payments of processing and related taxes\u201d.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t31/s1324/b","children":[{"t":"num","text":"(b)"},{"t":"chapeau","text":" Disbursements may be made from the appropriation made by this section only for\u2014"},{"t":"para","id":"/us/usc/t31/s1324/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" refunds to the limit of liability of an individual tax account; and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t31/s1324/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" refunds due from credit provisions of the Internal Revenue Code of 1986 (","children":[{"t":"ref","text":"26 U.S.C. 1","href":"/us/usc/t26/s1","tail":" et seq.) enacted before "},{"t":"text","text":"January 1, 1978","tail":", or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A,"},{"t":"ref","text":"1"},{"t":"num","text":"1","tail":"\u202fSee References in Text note below."},{"t":"text","text":"\u202fSee References in Text note below.","tail":" 36B, 168(k)(4)(F), 53(e),"},{"t":"ref","text":"1","tail":" 54B(h),"},{"t":"ref","text":"1","tail":" 3131, 3132, 3134, 6428, 6428A, 6428B, 6431,"},{"t":"ref","text":"1","tail":" or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}