26 USC 5703 - Liability for tax and method of payment

U.S Code last checked for updates: May 04, 2024

§ 5703.

Liability for tax and method of payment

(a)

Liability for tax

(1)

Original liability

(2)

Transfer of liability

(b)

Method of payment of tax

(1)

In general

(2)

Time for payment of taxes

(A)

In general

(B)

Imported articles

In the case of tobacco products and cigarette papers and tubes which are imported into the United States—

(i)

In general

(ii)

Special rule for entry for warehousing

(iii)

Foreign trade zones

(iv)

Exception for articles destined for export

(C)

Tobacco products and cigarette papers and tubes brought into the United States from Puerto Rico

(D)

Special rule for tax due in September

(i)

In general

(ii)

Safe harbor

(iii)

Taxpayers not required to use electronic funds transfer

(E)

Special rule where due date falls on Saturday, Sunday, or holiday

(F)

Special rule for unlawfully manufactured tobacco products

(3)

Payment by electronic fund transfer

(c)

Use of government depositaries

(d)

Assessment

(Aug. 16, 1954, ch. 736, 68A Stat. 707; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1417; Pub. L. 94–455, title XIX, §§ 1905(a)(25), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub. L. 97–448, title III, § 308(a), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98–369, div. A, title I, § 27(c)(2), July 18, 1984, 98 Stat. 509; Pub. L. 99–509, title VIII, § 8011(a)(1), Oct. 21, 1986

cite as: 26 USC 5703