26 USC 6303 - Notice and demand for tax

U.S Code last checked for updates: Feb 07, 2026

§ 6303.

Notice and demand for tax

(a)

General rule

(b)

Assessment prior to last date for payment

(1)

In general

(2)

Postponement by reason of disaster, significant fire, or terroristic or military actions

(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–64, § 2(b)(1), Dec. 26, 2025, 139 Stat. 1984.)

cite as: 26 USC 6303