Fabio
76b8ec33a7
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>
1.3 KiB
1.3 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 3503 | Erroneous payments | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 25 | GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES | 3503 | 26 U.S.C. § 3503 | 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/s3503 | data/legal/raw/us/code/title-26/usc26.xml | a8c089ccb381f58848359b31310f1006e443e20e9d886beb6d516ff0a07aa4ad | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 1f2becd19d1cae1d09776f0ccad050e2729b411fafba6b824066b510dacc7faf | 2026-07-04 | official |
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26 U.S.C. § 3503 - Erroneous payments
Text
Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)