Home › CFR › Title 26 › Part 31 › §31.6402(a)-326 CFR §31.6402(a)-3 — (a)-3 Refund of Federal unemployment tax.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkAny person who pays to the district director more than the correct amount of—(a)Tax under section 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or(b)Interest, addition to the tax, additional amount, or penalty with respect to such tax,