Part 714—Refunds of Penalties Erroneously, Illegally, or Wrongfully Collected

1. CFR
2. ›
3. Title 7
4. ›
5. Subtitle B
6. ›
7. Chapter VII
8. ›
9. Part 714

Sections

• 714.35
  § 714.35 Basis, purpose, and applicability.
• 714.36
  § 714.36 Definitions.
• 714.37
  § 714.37 Instructions and forms.
• 714.38
  § 714.38 Who may claim refund.
• 714.39
  § 714.39 Manner of filing.
• 714.40
  § 714.40 Time of filing.
• 714.41
  § 714.41 Statement of claim.
• 714.42
  § 714.42 Designation of trustee.
• 714.43
  § 714.43 Recommendation by county committee.
• 714.44
  § 714.44 Recommendation by State committee.
• 714.45
  § 714.45 Approval by Deputy Administrator.
• 714.46
  § 714.46 Certification for payment.