26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.
Any person who pays to the district director more than the correct amount of—
(a) Tax under section 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or
may file a claim for refund of the overpayment, in the manner and subject to the conditions stated in § 301.6402-2 of this chapter (Regulations on Procedure and Administration). See § 31.6413(d) and the corresponding section of prior law for provisions which bar the allowance or payment of interest on the amount of any refund based on credit allowable for contributions paid under the unemployment compensation law of a State.
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.