CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES (parts 70 to 73) > PART 70—PROCEDURE AND ADMINISTRATION > SUBPART D—Collection of Excise and Special (Occupational) Tax (§70.51 to §70.333) > 70.91—Interest on erroneous refund recoverable by suit.

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 bear interest at the underpayment rate referred to in § 70.93 of this part.

Code of Federal Regulations

( 26 U.S.C. 6602 )

Code of Federal Regulations

[T.D. ATF-301, 55 FR 47614, Nov. 14, 1990]