U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

§ 70.91 - 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 a civil action pursuant to 26 U.S.C. 7405,shall.93 of this part.

(26 U.S.C. 6602) [T.D. ATF-301, 55 FR 47614, Nov. 14, 1990]