26 CFR · Internal Revenue
§ 50.8 — Due date and place for filing returns and paying tax.
26 CFR § 50.8
TitleTitle 26: Internal RevenuePartPart 50: Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 50.8 (Due date and place for filing returns and paying 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. § 50.8 (2026).
Text
§ 50.8 Due date and place for filing returns and paying tax.
The return for a taxable year shall be filed with, and the tax shall be paid to, the district director at San Francisco, California, on or before September 30 of the calendar year in which the taxable year ends. The tax is due and payable on such date without assessment by, or notice from, the district director.
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Bluebook (online)
26 C.F.R. § 50.8, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/50/50.8.