26 USC 6151 - Time and place for paying tax shown on returns

U.S Code last checked for updates: May 18, 2024

§ 6151.

Time and place for paying tax shown on returns

(a)

General rule

(b)

Exceptions

(1)

Income tax not computed by taxpayer

(2)

Use of government depositaries

(c)

Date fixed for payment of tax

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

cite as: 26 USC 6151