26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

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There are 12 Updates appearing in the Federal Register for 26 CFR Part 31. View below or at eCFR (GPOAccess)
§ 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 undersection 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or
(b) Interest, addition to the tax, additional amount, or penalty with respect to such tax,
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.

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-10-27; vol. 79 # 207 - Monday, October 27, 2014
    1. 79 FR 63811 - Removal of the Qualified Payment Card Agent Program
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      These regulations are effective October 27, 2014.
      26 CFR Parts 31 and 301

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 31 after this date.

  • 2015-03-04; vol. 80 # 42 - Wednesday, March 4, 2015
    1. 80 FR 11600 - Information Returns; Winnings From Bingo, Keno, and Slot Machines
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      DEPARTMENT OF TREASURY, Internal Revenue Service
      Notice of proposed rulemaking and notice of public hearing.
      Written or electronic comments must be received by June 2, 2015. Outlines of topics to be discussed at the public hearing scheduled for June 17, 2015 at 10 a.m. must be received by June 2, 2015.
      26 CFR Parts 1 and 31