Oil Spill Refunds
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for Oil Spill Refund (journal #514) (Austin CFO RACS Unit only).
Account Number
DR/CR
Account Name
6320
Debit
Offshore Oil Account
6520
Debit
Refund of Tax & Interest - NMF
4802
Credit
Approved Vouchers Payable Interest
4805
Credit
Approved Vouchers Payable, Oil Spill
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