Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 6514 | Credits or refunds after period of limitation | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 66 | LIMITATIONS | 6514 | 26 U.S.C. § 6514 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6514 | data/legal/raw/us/code/title-26/usc26.xml | ca11f0b1fdcf684f956da662405736c8f9262734317316f551ad4a6e21dd94bb | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 4aebe924e27dc6221dd5c082601d3d8e4a8e1b11cf022df68717c7953e083686 | 2026-07-04 | official |
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26 U.S.C. § 6514 - Credits or refunds after period of limitation
Text
(a) Credits or refunds after period of limitation A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
(1) Expiration of period for filing claim If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or
(2) Disallowance of claim and expiration of period for filing suit In the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer.
(3) Recovery of erroneous refunds For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.
(b) Credit after period of limitation Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Amendments1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.