---
kind: "section"
citation: "27 C.F.R. § 70.91"
title: "27"
number: "70.91"
heading: "Interest on erroneous refund recoverable by suit."
url: "https://uscodex.org/cfr/27/70.91"
---

# §70.91. Interest on erroneous refund recoverable by suit.


Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to [26 U.S.C. 7405](/usc/26/7405.md), shall bear interest at the underpayment rate referred to in [§ 70.93](/cfr/27/70.93.md) of this part.


## Notes

### Amendments

[T.D. ATF-301, 55 FR 47614, Nov. 14, 1990]

### Authority

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6109, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

### Source

Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

### Amendments

[T.D. ATF-301, 55 FR 47614, Nov. 14, 1990]