26 U.S. Code § 6602 - 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 suit pursuant to section 7405, shall bear interest at the underpayment rate established under section 6621 from the date of the payment of the refund.
1986—Pub. L. 99–514 substituted “the underpayment rate established under section 6621” for “an annual rate established under section 6621”.
1975—Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
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