Interest
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 155 decisions
155
Citing decisions
6+
Courts citing
Citations by decade
8
30
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19
33
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1950s1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2021Direxa Engineering, LLC v. U.S. Citizenship and Immigration Services D. Colo.
- 2020Bank of America Corporation v. United States Fed. Cir.
- 2014Halbig v. Sebelius D.D.C.
- 2009Strategic Housing Finance Corp. v. United States Fed. Cl.
- 2008United States v. Clintwood Elkhorn Mining Co. Fed. Cir.
- 2007Clintwood Elkhorn Mining Co. v. United States Fed. Cir.
- 2007Clintwood Elkhorn Mining Company v. United States Fed. Cir.
- 2006Federal National Mortgage Ass'n v. United States Fed. Cir.
- 2005United States v. Pease 11th Cir.
- 2005Gandy Nursery, Inc. v. United States 5th Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the overpayment rate established under section 6621 of the Internal Revenue Code of 1986 upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is authorized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filed, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor. (Source: (June 25, 1948, ch. 646, 62 Stat. 973; May 24, 1949, ch. 139, § 120, 63 Stat. 106; Pub. L. 93–625, § 7(a)(2), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 97–164, title III, § 302(b), Apr. 2, 1982, 96 Stat. 56; Pub. L. 99–514, § 2, title XV, § 1511(c)(18), Oct. 22, 1986, 100 Stat. 2095, 2746.))