PART 714—REFUNDS OF PENALTIES ERRONEOUSLY, ILLEGALLY, OR WRONGFULLY COLLECTED
- 714.35—Basis, purpose, and applicability.
- 714.36—Definitions.
- 714.37—Instructions and forms.
- 714.38—Who may claim refund.
- 714.39—Manner of filing.
- 714.40—Time of filing.
- 714.41—Statement of claim.
- 714.42—Designation of trustee.
- 714.43—Recommendation by county committee.
- 714.44—Recommendation by State committee.
- 714.45—Approval by Deputy Administrator.
- 714.46—Certification for payment.