§ 6723. Failure to comply with other information reporting requirements

234 words·~1 min read·/usc/title-26/section-6723

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In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.

(Added Pub. L. 99–514, title XV, § 1501(a), Oct. 22, 1986, 100 Stat. 2733; amended Pub. L. 101–239, title VII, § 7711(a), Dec. 19, 1989, 103 Stat. 2390.)

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Pub. L. 99–514, title XV, § 1501(a)
100 Stat. 2733
Pub. L. 101–239, title VII, § 7711(a)
103 Stat. 2390
Pub. L. 101–239
section 7711(c) of Pub. L. 101–239
section 1501(e) of Pub. L. 99–514

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§ 6723

Failure to comply with other information reporting requirements

C.F.R.×2

U.S.C.§ 6676

U.S.C.§ 6721

Pub. L.Pub. L. 99–514, title XV, § 1501(a)

Stat.100 Stat. 2733

Pub. L.Pub. L. 101–239, title VII, § 7711(a)

Stat.103 Stat. 2390

Pub. L.Pub. L. 101–239

Cites 9 · showing 7Cited by 2 across 1 source