US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6612

Cross references

(a)

Interest on judgments for overpayments

28 U.S.C. 2411(a)For interest on judgments for overpayments, see .

(b)

Adjustments

For provisions prohibiting interest on certain adjustments in tax, see section 6413(a).

(c)

Other restrictions on interest

For other restrictions on interest, see sections 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems).

Aug. 16, 1954, ch. 73668A Stat. 820Apr. 2, 1956, ch. 160, § 4(f)70 Stat. 91June 29, 1956, ch. 46270 Stat. 397Pub. L. 107–16, title V, § 532(c)(12)115 Stat. 75Pub. L. 115–141, div. U, title IV, § 401(a)(297)132 Stat. 1198(, ; , ; , title II, § 208(e)(7), ; , , ; , , .)

Editorial Notes

References in Text

act Aug. 16, 1954, ch. 73668A Stat. 454section 3311 of this titleThe Federal Unemployment Tax Act, referred to in subsec. (c), is , §§ 3301 to 3311, , which is classified generally to chapter 23 (§ 3301 et seq.) of this title. For complete classification of this Act to the Code, see and Tables.

Amendments

Pub. L. 115–1412018—Subsec. (c). inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.

Pub. L. 107–162001—Subsec. (c). struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”.

section 6421 of this title1956—Subsec. (c). Act , inserted reference to .

section 6420 of this titleAct , inserted reference to .

Statutory Notes and Related Subsidiaries

Effective Date of 2001 Amendment

Pub. L. 107–16section 532(d) of Pub. L. 107–16section 2012 of this titleAmendment by applicable to estates of decedents dying, and generation-skipping transfers, after , see , set out as a note under .

Effective Date of 1956 Amendment

section 4041 of this titleAmendment by act , effective , see section 211 of act , set out as an Effective Date note under .