26 U.S.C. § 6151 — Time and place for paying tax shown on returns
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 225 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary*, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor.
For authority of the Secretary to require payments to Government depositaries, see section 6302(c).
In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 757; Pub. L. 89–713, § 1(b), Nov. 2, 1966, 80 Stat. 1108; Pub. L. 94–452, § 3(c)(2), Oct. 2, 1976, 90 Stat. 1514; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-713 · 80 Stat. 1108
- 1976Amended · Pub. L. 94-452 · 90 Stat. 1514
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case