Part 714 — Refunds of Penalties Erroneously, Illegally, or Wrongfully Collected
- § 714.35— Basis, purpose, and applicability.
- § 714.36— Definitions.
- § 714.37— Instructions and forms.
- § 714.38— Who may claim refund.
- § 714.39— Manner of filing.
- § 714.40— Time of filing.
- § 714.41— Statement of claim.
- § 714.42— Designation of trustee.
- § 714.43— Recommendation by county committee.
- § 714.44— Recommendation by State committee.
- § 714.45— Approval by Deputy Administrator.
- § 714.46— Certification for payment.