2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 77 - Miscellaneous Provisions (Sections 7501 - 7528)
Sec. 7524 - Annual notice of tax delinquency
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 77 - MISCELLANEOUS PROVISIONS Sec. 7524 - Annual notice of tax delinquency |
| Contains | section 7524 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 104-168, title XII, §1204(a), July 30, 1996, 110 Stat. 1471. |
| Statutes at Large References | 110 Stat. 1471 |
| Public and Private Laws | Public Law 104-168 |
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Not less often than annually, the Secretary shall send a written notice to each taxpayer who has a tax delinquent account of the amount of the tax delinquency as of the date of the notice.
(Added Pub. L. 104–168, title XII, §1204(a), July 30, 1996, 110 Stat. 1471.)
EFFECTIVE DATEPub. L. 104–168, title XII, §1204(c), July 30, 1996, 110 Stat. 1471, provided that: "The amendments made by this section [enacting this section] shall apply to calendar years after 1996."
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