• United States Code
    • TITLE 31 - MONEY AND FINANCE
      • SUBTITLE II - THE BUDGET PROCESS
        • CHAPTER 13 - APPROPRIATIONS
          • SUBCHAPTER II - TRUST FUNDS AND REFUNDS
            • Section 1324
              • Section 1324. Refund of internal revenue collections


(a) Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of - (1) claims for prior fiscal years; and (2) accounts arising under - (A) ''Allowance or drawback (Internal Revenue)''; (B) ''Redemption of stamps (Internal Revenue)''; (C) ''Refunding legacy taxes, Act of March 30, 1928''; (D) ''Repayment of taxes on distilled spirits destroyed by casualty''; and (E) ''Refunds and payments of processing and related taxes''. (b) Disbursements may be made from the appropriation made by this section only for - (1) refunds to the limit of liability of an individual tax account; and (2) refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997.





PEO7.com 23945 Calabasas Rd. Suite 106, Calabasas, CA 91302 818-222-4572 cs@peo7.com
SiteMap | PEO | Exploring the Possibilities | What is Employee Leasing | Why use a Peo | Free Advice | Benefits to Employees
Responsibilities of PEO | Benefit Package | HR Management | Pre-Employment Screening | The Issue of Control
Future of PEO | Request For Proposal (RFP) Contact Us | Peo Resources | Terms of Service | FAQ