§ 1324. Refund of internal revenue collections

• (a) Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of—
  • (1) claims for prior fiscal years; and
  • (2) accounts arising under—
    • (A) “Allowance or drawback (Internal Revenue)”;
    • (B) “Redemption of stamps (Internal Revenue)”;
    • (C) “Refunding legacy taxes, Act of March 30, 1928 ”;
    • (D) “Repayment of taxes on distilled spirits destroyed by casualty”; and
    • (E) “Refunds and payments of processing and related taxes”.
• (b) Disbursements may be made from the appropriation made by this section only for—
  • (1) refunds to the limit of liability of an individual tax account; and
  • (2) refunds due from credit provisions of the Internal Revenue Code of 1986 ( 26 U.S.C. 1 et seq.) enacted before January 1, 1978 , or enacted by the Taxpayer Relief Act of 1997, or from section 25A, 35, 36, 36A, 1 1 See References in Text note below. 36B, 168(k)(4)(F), 53(e), 1 54B(h), 1 6428, or 6431 1 of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.