Subpart V. Subpart V—Special Procedures for Distribution of Refunds

• § 205.280 - Purpose and scope.
• § 205.281 - Petition for implementation of special refund procedures.
• § 205.282 - Evaluation of petition by the Office of Hearings and Appeals.
• § 205.283 - Applications for refund.
• § 205.284 - Processing of applications.
• § 205.285 - Effect of failure to file a timely application.
• § 205.286 - Limitations on amount of refunds.
• § 205.287 - Escrow accounts, segregated funds and other guarantees.
• § 205.288 - Interim and ancillary orders.