§ 157.6071-1. Time for filing returns.
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/us/cfr/t26/s§ 157.6071-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. Except as provided in paragraph
(b)of this section, returns required by § 157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction.
(b)Returns relating to structured settlement payment rights received before February 19, 2003. Returns required by § 157.6011-1 that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.