# Treas. Reg. § 301.6602-1: Interest on erroneous refund recoverable by suit.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6602-1>. Interprets 26 U.S.C. § 6602.

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 section 7405, shall bear interest at the annual rate referred to in the regulations under section 6621 from the date of the payment of the refund. 

[T.D. 7384, 40 FR 49324, Oct. 22, 1975]