Not regulated by the Civil Code. According to the provisions of the Civil Code and relevant judicial interpretations, the Civil Code is to adjust the personal relationship and property relationship between equal subjects in civil activities. Disputes between workers and the tax bureau for overpaying taxes belong to property disputes, but the relationship between workers and the tax bureau is between management and being managed, not between equal subjects, which belongs to the scope of administrative law adjustment and is not subject to civil code adjustment. According to Article 2 of the Civil Code of People's Republic of China (PRC), this law regulates the personal relations and property relations among natural persons, legal persons and unincorporated organizations as equal subjects.