Amended 1970
- 1970 Pub. L. 91-258 Pub. L. 91–258 inserted reference to section 4271 in four places.
(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.
Amended 1958, 1965, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 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.
- 1958 Pub. L. 85-859 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.
- 1958 Pub. L. 85-475 Pub. L. 85–475 struck out references to section 4271.
Cases: Bombardier Aerospace Corp. v. United States, 831 F.3d 268 (5th Cir. 2016); 8x8, Inc. v. United States, 854 F.3d 1376 (Fed. Cir. 2017)
(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.
Amended 1958, 1965, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing.
- 1958 Pub. L. 85-475 Pub. L. 85–475 struck out references to section 4271.
(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.
Amended 1958, 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing.
- 1958 Pub. L. 85-475 Pub. L. 85–475 struck out references to section 4271.
Cases: Brennan v. Southwest Airlines Co., 134 F.3d 1405 (9th Cir. 1998)
(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.
Amended 1958, 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing.
- 1958 Pub. L. 85-475 Pub. L. 85–475 struck out references to section 4271.