26 U.S.C. § 6303 — Notice and demand for tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 174 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Where it is not otherwise provided by this title, the Secretary* shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.
Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.
For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–64, § 2(b)(1), Dec. 26, 2025, 139 Stat. 1984.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2025Amended · Pub. L. 119-64 · 139 Stat. 1984
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