26 CFR · Internal Revenue
§ 31.6071(a)-1A — Time for filing returns with respect to the railroad unemployment repayment tax.
26 CFR § 31.6071(a)-1A
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.6071(a)-1A (Time for filing returns with respect to the railroad unemployment repayment tax.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.6071(a)-1A (2026).
Text
§ 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
(a)In general. Each return of the taxes imposed under section 3321 (a) and (b) required to be made under § 31.6011(a)-3A shall be filed on or before the last day of the second calendar month following the period for which it is made.
(b)Last day for filing. For provisions relating to the time for filing a return when the prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this chapter (Regulations on Procedure and Administration).
(c)Late filing. For additions to the tax in the case of failure to file a return within the prescribed time, see the provisions of § 301.6651-1 of this chapter (Regulations on Procedure and Administration).
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Related
§ 31.6071
26 C.F.R. § 31.6071
§ 31.6011
26 C.F.R. § 31.6011
§ 301.7503-1
26 C.F.R. § 301.7503-1
§ 301.6651-1
26 C.F.R. § 301.6651-1
Nearby Sections
11
§ 31.6061-1
Signing of returns.§ 31.6065(a)-1
Verification of returns or other documents.§ 31.6071(a)-1
Time for filing returns and other documents.§ 31.6091-1
Place for filing returns.§ 31.6101-1
Period covered by returns.§ 31.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 31.6109-1
Supplying of identifying numbers.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.6071(a)-1A, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6071(a)-1A.