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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 10Chapter IIPart 205Subpart V - Subpart V—Special Procedures for Distribution of Refunds
§ 205.280 - Purpose and scope.
§ 205.281 - Petition for implementation of special refund procedures.
§ 205.282 - Evaluation of petition by the Office of Hearings and Appeals.
§ 205.283 - Applications for refund.
§ 205.284 - Processing of applications.
§ 205.285 - Effect of failure to file a timely application.
§ 205.286 - Limitations on amount of refunds.
§ 205.287 - Escrow accounts, segregated funds and other guarantees.
§ 205.288 - Interim and ancillary orders.
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