2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 62 - TIME AND PLACE FOR PAYING TAX (§§ 6151 - 6167)
Subchapter A - Place and Due Date for Payment of Tax (§§ 6151 - 6159)
Section 6151 - Time and place for paying tax shown on returns
Publication Title | United States Code, 2012 Edition, 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 62 - TIME AND PLACE FOR PAYING TAX Subchapter A - Place and Due Date for Payment of Tax Sec. 6151 - Time and place for paying tax shown on returns |
Contains | section 6151 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
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. |
Statutes at Large References | 80 Stat. 1108 90 Stat. 1514, 1834 100 Stat. 2095 |
Public Law References | Public Law 89-713, Public Law 94-452, Public Law 94-455, Public Law 99-514 |
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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).
(b) Exceptions (1) Income tax not computed by taxpayerIf 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.
(2) Use of government depositariesFor authority of the Secretary to require payments to Government depositaries, see section 6302(c).
(c) Date fixed for payment of taxIn 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.)
(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.)
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (a). Pub. L. 94–452 substituted “subchapter,” for “section,”.
1966—Subsec. (a). Pub. L. 89–713 substituted the revenue officer with whom the return is filed for the principal internal revenue officer for the internal revenue district in which the return is required to be filed as the description of the person to whom the tax is paid.
Effective Date of 1976 AmendmentPub. L. 94–452, §3(e), Oct. 2, 1976, 90 Stat. 1514, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(1)
“(2)
“(3)
“(A)
“(B)
“(i) the date on which application for refund or credit of such overpayment is filed,
“(ii) the due date prescribed by law (determined without extensions) for filing the return of tax under chapter 1 of the Internal Revenue Code of 1986 for the taxable year the tax of which is being refunded or credited, or
“(iii) the date of the enactment of this Act [Oct. 2, 1976].
“(C)
Amendment by Pub. L. 89–713 effective Nov. 2, 1966, see section 6 of Pub. L. 89–713, set out as a note under section 6091 of this title.
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