§ 6155. Payment on notice and demand

212 words·~1 min read·/usc/title-26/section-6155

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(a)General rule Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand.

(b)Cross references

(1)For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.

(2)For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.

(3)For provisions relating to jeopardy assessments, see subchapter A of chapter 70.

(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(7), Dec. 24, 1980, 94 Stat. 3410.)

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statutes-at-large

CFR

§ 70.82
Payment on notice and demand.

Traces to 1 document

U.S. Code

Income from discharge of indebtedness
§ 108

9 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 760
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–589, § 6(i)(7)
94 Stat. 3410
Pub. L. 96–589
Pub. L. 94–455
section 7(e) of Pub. L. 96–589

Citation graph

cites case law

§ 6155

Payment on notice and demand

Stat.×2

C.F.R.×1

U.S.C.§ 108

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 760

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 96–589, § 6(i)(7)

Cites 10 · showing 6Cited by 3 across 2 sources