Internal Revenue Code:Sec. 6071. Time for filing returns and other documents

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
       

Statute

    Sec. 6071. Time for filing returns and other documents
 
    (a) General rule
      When not otherwise provided for by this title, the Secretary
    shall by regulations prescribe the time for filing any return,
    statement, or other document required by this title or by
    regulations.
    (b) Electronically filed information returns
      Returns made under subparts B and C of part III of this
    subchapter which are filed electronically shall be filed on or
    before March 31 of the year following the calendar year to which
    such returns relate.
    (c) Special taxes
          For payment of special taxes before engaging in certain
        trades and businesses, see section 4901 and section 5142.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85-859, title II,
    Sec. 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
    105-206, title II, Sec. 2002(a), July 22, 1998, 112 Stat. 724.)
 

Miscellaneous

                                 AMENDMENTS
      1998 - Subsecs. (b), (c). Pub. L. 105-206 added subsec. (b) and
    redesignated former subsec. (b) as (c).
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
      1958 - Subsec. (b). Pub. L. 85-859 inserted reference to section
    5142 of this title.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Pub. L. 105-206, title II, Sec. 2002(c), July 22, 1998, 112 Stat.
    724, provided that: ''The amendment made by subsection (a)
    (amending this section) shall apply to returns required to be filed
    after December 31, 1999.''
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
    210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
    under section 5001 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 3302 of this title.