Internal Revenue Code:Sec. 6151. Time and place for paying tax shown on returns

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
        Subchapter A - Place and Due Date for Payment of Tax
      

Statute

    Sec. 6151. Time and place for paying tax shown on returns
 
    (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.)
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 757; Pub. L. 89-713, Sec. 1(b),
    Nov. 2, 1966, 80 Stat. 1108; Pub. L. 94-452, Sec. 3(c)(2), Oct. 2,
    1976, 90 Stat. 1514; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
      Subsec. (a). Pub. L. 94-452 substituted ''subchapter,'' for
    ''section,''.
      1966 - Subsec. (a). Pub. L. 89-713 substituted the revenue
    officer with whom the return is filed for the principal internal
    revenue officer for the internal revenue district in which the
    return is required to be filed as the description of the person to
    whom the tax is paid.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Section 3(e) of Pub. L. 94-452, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      ''(1) In general. - The amendments made by this section (enacting
    section 6158 of this title and amending this section and sections
    6503 and 6601 of this title) shall take effect on October 1, 1977,
    with respect to sales after July 7, 1970, in taxable years ending
    after July 7, 1970, but only in the case of qualified bank holding
    corporations (within the meaning of section 1103(b) of the Internal
    Revenue Code of 1986 (formerly I.R.C. 1954), as amended by section
    2(a) of this Act).
      ''(2) Special rule for certifying sales which have already taken
    place. - For purposes of section 6158(a) of the Internal Revenue
    Code of 1986 (as added by subsection (a) of this section) in the
    case of any sale which takes place on or before the 90th day after
    the date of the enactment of this Act (Oct. 2, 1976), a
    certification by the Federal Reserve Board described in section
    6158(a) shall be treated as made before the sale if application for
    such certification is made before the close of the 90th day after
    the date of the enactment of this Act (Oct. 2, 1976).
      ''(3) Refund of tax. -
        ''(A) In general. - If any tax attributable to a sale which
      occurred before October 1, 1977, is payable in annual
      installments by reason of an election under section 6158(a) of
      the Internal Revenue Code of 1986, any portion of such tax for
      which the due date of the installment does not occur before
      October 1, 1977, shall, on application of the taxpayer, be
      treated as an overpayment of tax.
        ''(B) Interest on overpayments. - For purposes of section
      6611(b) in the case of any overpayment attributable to
      subparagraph (A), the date of the overpayment shall be the day
      which is 6 months after the latest of the following:
          ''(i) the date on which application for refund or credit of
        such overpayment is filed,
          ''(ii) the due date prescribed by law (determined without
        extensions) for filing the return of tax under chapter 1 of the
        Internal Revenue Code of 1986 for the taxable year the tax of
        which is being refunded or credited, or
          ''(iii) the date of the enactment of this Act (Oct. 2, 1976).
        ''(C) Extension of period of limitations. - If any refund or
      credit of tax attributable to the application of subparagraph (A)
      is prevented at any time before October 1, 1978, by the operation
      of any law or rule of law, refund or credit of such overpayment
      may, nevertheless, be made or allowed if claim therefor is filed
      before October 1, 1978.''
                      EFFECTIVE DATE OF 1966 AMENDMENT
      Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6
    of Pub. L. 89-713, set out as a note under section 6091 of this
    title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6161, 6166, 6324A of this
    title.