27 CFR 70.91 - Interest on erroneous refund recoverable by suit.
Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to 26 U.S.C. 7405, shall bear interest at the underpayment rate referred to in § 70.93 of this part.
[T.D. ATF-301, 55 FR 47614, Nov. 14, 1990]
Title 27 published on 2014-04-01
no entries appear in the Federal Register after this date.