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26 U.S.C. § 6151 — Time and place for paying tax shown on returns
Federal law — U.S. Code and appendices · legal_authorities
**(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).
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Stable record: federal_law:legal_authorities:record_usc_38884f062208e15749766585
Source file: Laws/federal/codes/united-states-code/title-26/section-6151-time-and-place-for-paying-tax-shown-on-returns--680a948d1d.md
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Source location: Title 26, Chapter 62, § 6151; chapter-062-time-and-place-for-paying-tax.md
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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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** When not otherwise provided for by this title, the Secretary shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations.
**(b) Tax returns** In the case of returns of tax required under authority of part II of this subchapter—
(1) **Persons other than corporations**
(A) *General rule* — Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—
(i) in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or
(ii) at a service center serving the internal revenue district referred to in clause (i),
as the Secretary may by regulations designate.
(B) *Exception* — Returns of—
(i) persons who have no legal residence or principal place of business in any internal revenue district,
(ii) citizens of the United States whose principal place of abode for the period with respect to which the return is filed is outside the United States,
(iii) persons who claim the benefits of section 911 (relating to citizens or residents of the United States living abroad), section 931 (relating to income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section 933 (relating to income from sources within Puerto Rico),
(iv) nonresident alien persons, and
(v) persons with respect to whom an assessment was made under section 6851(a) or 6852(a) (relating to termination assessments) with respect to the taxable year,
(2) **Corporations**
(A) *General rule* — Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6091
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 94–452, § 3(a), Oct. 2, 1976, 90 Stat. 1512; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970.
#### Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under [section 45K of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section45k&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6158
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Issuance of statutory notice of deficiency**
(1) **General rule** — The running of the period of limitations provided in section 6501 or 6502 on the making of assessments or the collection by levy or a proceeding in court, in respect of any deficiency as defined in section 6211 (relating to income, estate, gift and certain excise taxes), shall (after the mailing of a notice under section 6212(a)) be suspended for the period during which the Secretary is prohibited from making the assessment or from collecting by levy or a proceeding in court (and in any event, if a proceeding in respect of the deficiency is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final), and for 60 days thereafter.
(2) **Corporation joining in consolidated income tax return** — If a notice under section 6212(a) in respect of a deficiency in tax imposed by subtitle A for any taxable year is mailed to a corporation, the suspension of the running of the period of limitations provided in paragraph (1) of this subsection shall apply in the case of corporations with which such corporation made a consolidated income tax return for such taxable year.
**(b) Assets of taxpayer in control or custody of court** The period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the United States or of any State or of the District of Columbia, and for 6 months thereafter.
**(c) Taxpayer outside United States** The running of the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period during which the taxpayer is outside the United States if such period
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6503
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such amount at the underpayment rate established under section 6621 shall be paid for the period from such last date to the date paid.
**(b) Last date prescribed for payment** For purposes of this section, the last date prescribed for payment of the tax shall be determined under chapter 62 with the application of the following rules:
(1) **Extensions of time disregarded** — The last date prescribed for payment shall be determined without regard to any extension of time for payment or any installment agreement entered into under section 6159.
(2) **Jeopardy** — The last date prescribed for payment shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy (as provided in chapter 70), prior to the last date otherwise prescribed for such payment.
(3) **Accumulated earnings tax** — In the case of the tax imposed by section 531 for any taxable year, the last date prescribed for payment shall be deemed to be the due date (without regard to extensions) for the return of tax imposed by subtitle A for such taxable year.
(4) **Last date for payment not otherwise prescribed** — In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be deemed to be the date the liability for tax arises (and in no event shall be later than the date notice and demand for the tax is made by the Secretary).
**(c) Suspension of interest in certain income, estate, gift, and certain excise tax cases** In the case of a deficiency as
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6601
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Federal law — U.S. Code and appendices · legal_authorities
Page 3497
TITLE 26—INTERNAL REVENUE CODE
[§ 6153
1982—Pub. L. 97–248, title II, § 280(c)(2)(F), Sept. 3,
1982, 96 Stat. 564, struck out ‘‘and civil aircraft’’ after
‘‘motor vehicles’’ in item 6156.
1976—Pub. L. 94–452, § 3(c)(1), Oct. 2, 1976, 90 Stat. 1514,
added item 6158.
1970—Pub. L. 91–258, title II, § 206(d)(3), May 21, 1970, 84
Stat. 246, inserted ‘‘and civil aircraft’’ in item 6156.
1969—Pub. L. 91–53, § 2(f)(1), Aug. 7, 1969, 83 Stat. 93,
substituted ‘‘Payment of Federal unemployment tax on
quarterly or other time period basis’’ for ‘‘Payment of
taxes under provisions of the Tariff Act’’ in item 6157.
1961—Pub. L. 87–61, title II, § 203(c)(3), June 29, 1961, 75
Stat. 126, added item 6156 and redesignated former item
6156 as 6157.
§ 6151. Time and place for paying tax shown on
returns
(a) General rule
Except as otherwise provided in this sub-
chapter, 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 (deter-
mined 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 de-
termined 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 sec-
tion 6302(c).
(c) Date fixed for payment of ta
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6151
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.