[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3503-1]

[Page 308]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
 Subpart F_General Provisions Relating to Employment Taxes (Chapter 25, 
                     Internal Revenue Code of 1954)
 
Sec. 31.3503-1  Tax under chapter 21 or 22 paid under wrong chapter.

    If, for any period, an amount is paid as tax--
    (a) Under chapter 21 or corresponding provisions of prior law by a 
person who is not liable for tax for such period under such chapter or 
prior law, but who is liable for tax for such period under chapter 22 or 
corresponding provisions of prior law, or
    (b) Under chapter 22 or corresponding provisions of prior law by a 
person who is not liable for tax for such period under such chapter or 
prior law, but who is liable for tax for such period under chapter 21 or 
corresponding provisions of prior law,

the amount so paid shall be credited against the tax for which such 
person is liable and the balance, if any, shall be refunded. Each claim 
for refund or credit under this section shall be made on Form 843 and in 
accordance with Sec. 31.6402(a)-2 and the applicable provisions of 
section 6402(a) and the regulations thereunder in Part 301 of this 
chapter (Regulations on Procedure and Administration).