Refunds

Refunds in the United States

Refunds in the Federal Budget Process

Meaning of Refunds in the congressional and executive budget processes (GAO source): Payments returned to the government that were made in error. They are credited to the appropriation originally charged. (See also Offsetting Collections under Collections.)

Guide to U.S. Federal Offsetting Collections (Budget Process)

  • Offsetting Collections
  • Reimbursements
  • Federal Fund Accounts
  • Offsetting Governmental Collections
  • Refunds

Refunds

In Legislation

Refunds in the U.S. Code: Title 7, Chapter 26, Subchapter IV

The current, permanent, in-force federal laws regulating refunds are compiled in the United States Code under Title 7, Chapter 26, Subchapter IV. It constitutes “prima facie” evidence of statutes relating to Agriculture (including refunds) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Agricultural Adjustment of the US Code, including refunds) by chapter and subchapter.

Resources

See Also

Further Reading

  • Legislatures and the budget process: the myth of fiscal control

    (J Wehner, 2010)

  • Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
  • Fiscal institutions and fiscal performance

    (JM Poterba, J von Hagen, 2008)

Refunds in the Federal Budget Process

Meaning of Refunds in the congressional and executive budget processes (GAO source): Either (1) the return of money that the government improperly collected or collected in excess of the amount owed (for example, refund is money owed to taxpayers by the government when their total tax payments are greater than their total tax) or

(2) money returned as an appropriation by outside sources for payments that the government made in error, overpayments, or adjustment for previous amounts disbursed. (See also under Offsetting Collections under Collections.)

Resources

See Also

Further Reading

  • Legislatures and the budget process: the myth of fiscal control

    (J Wehner, 2010)

  • Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
  • Fiscal institutions and fiscal performance

    (JM Poterba, J von Hagen, 2008)


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