Part 714. 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.