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26 U.S.C. § 6155 — Payment on notice and demand

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 104 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) General rule

Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand.

(b) Cross references
(1)

For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.

(2)

For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.

(3)

For provisions relating to jeopardy assessments, see subchapter A of chapter 70.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(7), Dec. 24, 1980, 94 Stat. 3410.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1980Amended · Pub. L. 96-589 · 94 Stat. 3410

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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