Title 26
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Title 26
Title 26
ABATEMENTS, CREDITS, AND REFUNDS
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Title 26
33
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Amounts treated as overpayments
Authority to make credits or refunds
Overpayment of installment
Abatements
Reports of refunds and credits
Prohibition of administrative review of decisions
Date of allowance of refund or credit
State escheat laws not to apply
Refunds disregarded in the administration of Federal programs and federally assisted programs
Tentative carryback and refund adjustments
Floor stocks refunds
Special rules applicable to certain employment taxes
Income tax withheld
Credits or refunds to persons who collected certain taxes
Certain taxes on sales and services
Elective payment of applicable credits
Transfer of certain credits
Excise tax on wagering
Gasoline used on farms
Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
Cross references
Conditions to allowance in the case of alcohol and tobacco taxes
Adjustment of overpayment of estimated income tax by corporation
Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
Fuels not used for taxable purposes
2020 recovery rebates for individuals
Additional 2020 recovery rebates for individuals
2021 recovery rebates to individuals
Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
Continuation coverage premium assistance
Saver’s Match
Trump accounts contribution pilot program
Dyed fuel