§ 6303. Notice and demand for tax
287 words·~1 min read·
/usc/title-26/section-6303A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.
(b)Assessment prior to last date for payment
(1)In general Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection
(a)until after such date.
(2)Postponement by reason of disaster, significant fire, or terroristic or military actions For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.
(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–64, § 2(b)(1), Dec. 26, 2025, 139 Stat. 1984.)
Connections6 cite this · traces to 1
Cited by 6 sections
public-private-law
statutes-at-large
statute-compilations
Traces to 1 document
public-private-law
7 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 775
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- 139 Stat. 1984
- Pub. L. 94–455
- 139 Stat. 1985
Citation graph
cites case law
§ 6303
Notice and demand for tax
Pub. L.×2
Stat.×2
C.F.R.×1
Stat. Comp.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 775
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Stat.139 Stat. 1984
Cites 8 · showing 6Cited by 6 across 4 sources