§ 6151. Time and place for paying tax shown on returns
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(a)General rule 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 taxpayer If 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 depositaries For authority of the Secretary to require payments to Government depositaries, see section 6302(c).
(c)Date fixed for payment of tax In 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.)
Connections20 cite this · traces to 2
Cited by 20 sections · top 15
U.S. Code
statutes-at-large
- Public Law 85–866
- Public Law 89–713
- Public Law 86–459
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 94–452To amend the Internal Revenue Code of 1654 with respect to the tax treatment of certain divestitures of assets by bank holding companies
- Public Law 94–455To reform the tax laws of the United States
register
- Rules and RegulationsFinal regulations
- Proposed RulesNotice of proposed rulemaking
- NoticesNotice of petition for exemption received
- NoticesNotice of proposed rulemaking and notice of public hearing
- Rules and RegulationsFinal and temporary regulations
- Proposed RulesNotice of proposed rulemaking by cross-reference to temporary regulations
- NoticesFinal regulations and removal of temporary regulations
15 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 757
- Pub. L. 89–713, § 1(b)
- 80 Stat. 1108
- Pub. L. 94–452, § 3(c)(2)
- 90 Stat. 1514
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 94–452
- Pub. L. 89–713
- Pub. L. 94–452, § 3(e)
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- section 6 of Pub. L. 89–713
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cites case law
§ 6151
Time and place for paying tax shown on returns
Stat.×10
Fed. Reg.×8
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 757
Pub. L.Pub. L. 89–713, § 1(b)
Stat.80 Stat. 1108
Pub. L.Pub. L. 94–452, § 3(c)(2)
Cites 17 · showing 7Cited by 20 across 3 sources