U.S Code last checked for updates: May 05, 2024
§ 6303.
Notice and demand for tax
(a)
General rule
(b)
Assessment prior to last date for payment
(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
cite as: 26 USC 6303