26 USC § 3503 - Erroneous payments

---
identifier: "/us/usc/t26/s3503"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3503 - Erroneous payments"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3503"
section_name: "Erroneous payments"
chapter_number: 25
chapter_name: "GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 471.)"
---


# § 3503. Erroneous payments

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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 471.)