26 USC § 6602 - Interest on erroneous refund recoverable by suit

---
identifier: "/us/usc/t26/s6602"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6602 - Interest on erroneous refund recoverable by suit"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6602"
section_name: "Interest on erroneous refund recoverable by suit"
chapter_number: 67
chapter_name: "INTEREST"
subchapter_number: "A"
subchapter_name: "Interest on Underpayments"
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. 818; Pub. L. 93–625, § 7(a)(2)(B), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 99–514, title XV, § 1511(c)(12), Oct. 22, 1986, 100 Stat. 2745.)"
---


# § 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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 818; Pub. L. 93–625, § 7(a)(2)(B), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 99–514, title XV, § 1511(c)(12), Oct. 22, 1986, 100 Stat. 2745.)

## Editorial Notes

### Amendments

1986— substituted “the underpayment rate established under section 6621” for “an annual rate established under section 6621”.

1975— substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1986 Amendment

Amendment by  applicable for purposes of determining interest for periods after , see , set out as a note under .

### Effective Date of 1975 Amendment

Amendment by  effective , and applicable to amounts outstanding on such date or arising thereafter, see , set out as an Effective Date note under .