refund

refund, n.

1. The return of money to a person who overpaid, such as a taxpayer who overestimated tax liability or whose employer withheld too much tax from earnings. [Cases: Internal Revenue 4950; Taxation 535, 1097. C.J.S. Internal Revenue § 780; Social Security and Public Welfare § 207; Taxation §§ 910–914, 919, 1679, 1690, 1764.]

2. The money returned to a person who overpaid.

3. The act of refinancing, esp. by replacing outstanding securities with a new issue of securities. — refund, vb.

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词条贡献者

法律翻译Gilbert，毕业于亚洲顶尖的高级翻译学院，擅长翻译有关矿产资源领域的法律文件。