
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6415]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 6415. Credits or refunds to persons who collected certain 
        taxes
        

(a) Allowance of credits or refunds

    Credit or refund of any overpayment of tax imposed by section 4251, 
4261, or 4271 may be allowed to the person who collected the tax and 
paid it to the Secretary if such person establishes, under such 
regulations as the Secretary may prescribe, that he has repaid the 
amount of such tax to the person from whom he collected it, or obtains 
the consent of such person to the allowance of such credit or refund.

(b) Credit on returns

    Any person entitled to a refund of tax imposed by section 4251, 
4261, or 4271 paid, or collected and paid, to the Secretary by him may, 
instead of filing a claim for refund, take credit therefor against taxes 
imposed by such section due upon any subsequent return.

(c) Refund of overcollections

    In case any person required under section 4251, 4261, or 4271 to 
collect any tax shall make an overcollection of such tax, such person 
shall, upon proper application, refund such overcollection to the person 
entitled thereto.

(d) Refund of taxable payment

    Any person making a refund of any payment on which tax imposed by 
section 4251, 4261, or 4271 has been collected may repay therewith the 
amount of tax collected on such payment.

(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 85-475, Sec. 4(b)(4), 
June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title I, Sec. 163(d)(1), 
Sept. 2, 1958, 72 Stat. 1311; Pub. L. 89-44, title VI, Sec. 601(b), June 
21, 1965, 79 Stat. 153; Pub. L. 91-258, title II, Sec. 205(b)(2), May 
21, 1970, 84 Stat. 241; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.
    1970--Pub. L. 91-258 inserted reference to section 4271 in four 
places.
    1965--Subsec. (a). Pub. L. 89-44, Sec. 601(b)(1), (2), substituted 
``section 4251 or 4261'' for ``sections 4231(1), 4231(2), 4231(3), 4241, 
4245, 4261, or 4286'' and struck out last sentence which referred to 
payment outside the United States of taxes imposed under pars. (1), (2) 
and (3) of section 4231.
    Subsecs. (b) to (d). Pub. L. 89-44, Sec. 601(b)(1), substituted 
``section 4251 or 4261'' for ``section 4231(1), 4231(2), 4231(3), 4241, 
4245, 4261, or 4286'' wherever appearing.
    1958--Subsec. (a). Pub. L. 85-859 provided that in the case of any 
payment outside the United States in respect of which tax is imposed 
under par. (1), (2), or (3) of section 4231 of this title, the person 
who paid for the admission or for the use of the box or seat shall be 
considered the person from whom the tax was collected.
    Subsecs. (a) to (d). Pub. L. 85-475 struck out references to section 
4271.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 to take effect in a manner consistent 
with effective date of change of tax provision to which related, see 
section 701(e) of Pub. L. 89-44, set out as a note under section 6103 of 
this title.


                    Effective Date of 1958 Amendments

    Section 1(c) of Pub. L. 85-859 provided in part that: ``Except as 
otherwise provided, the amendments and repeals made by title I of this 
Act [enacting sections 4057, 4143, 4221 to 4225, and 4294 of this title, 
amending chapter 34, this section, and sections 4001, 4003, 4031, 4041, 
4053, 4111, 4121, 4141, 4142, 4192, 4216 to 4218, 4231 to 4233, 4263, 
4291, 4501, 4601, 6011, 6412, 6416, 6420, 6421, 6501, and 6805 of this 
title, and repealing section 4112 of this title and former sections 
4143, 4152, 4220 to 4225, and 4316 of this title] shall take effect on 
the first day of the first calendar quarter which begins more than 60 
days after the date on which this Act is enacted [Sept. 2, 1958].''
    Section 4(c) of Pub. L. 85-475, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) Except as provided in paragraph (2), the repeals and 
amendments made by subsections (a) and (b) [repealing sections 4271 to 
4273 and 4281 to 4283 of this title and amending this section and 
sections 4292, 6416, 7012, and 7272 of this title] shall apply only with 
respect to amounts paid on or after August 1, 1958.
    ``(2) In the case of transportation with respect to which the second 
sentence of section 4281 of the Internal Revenue Code of 1986 [formerly 
I.R.C. 1954] applies, the repeals and amendments made by subsections (a) 
and (b) [repealing sections 4271 to 4273 and 4281 to 4283 of this title 
and amending this section and sections 4292, 6416, 7012, and 7272 of 
this title] shall apply only if the transportation begins on or after 
August 1, 1958.''

                  Section Referred to in Other Sections

    This section is referred to in section 9502 of this title.
