Timing
(i) In general
(i)In general#
The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible.
(ii)Deadline#
(I) In general Except as provided in subclause (II), no refund or credit shall be made or allowed under this subsection after January 15, 2021 .
(II) Exception for mirror code possessions In the case of a possession of the United States which has a mirror code tax system (as such terms are defined in section 272(c) of the COVID-related Tax Relief Act of 2020), no refund or credit shall be made or allowed under this subsection after the earlier of— (aa) such date as is determined appropriate by the Secretary, or (bb) September 30, 2021 .
(ii)(I)In general#
Except as provided in subclause (II), no refund or credit shall be made or allowed under this subsection after January 15, 2021 .
(ii)(II)Exception for mirror code possessions#
In the case of a possession of the United States which has a mirror code tax system (as such terms are defined in section 272(c) of the COVID-related Tax Relief Act of 2020), no refund or credit shall be made or allowed under this subsection after the earlier of—
(aa) such date as is determined appropriate by the Secretary, or
(bb) September 30, 2021 .