FEDERAL · 26 U.S.C. · Chapter Subchapter A—Place and Due Date for Payment of Tax
Payment on notice and demand
26 U.S.C. § 6155
Title26 — Internal Revenue Code
ChapterSubchapter A—Place and Due Date for Payment of Tax
This text of 26 U.S.C. § 6155 (Payment on notice and demand) 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 U.S.C. § 6155.
Text
(a)General rule
Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand.
(b)Cross references
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §6(i)(7), Dec. 24, 1980, 94 Stat. 3410.)
Editorial Notes
(1) For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.
(2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.
(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.
Editorial Notes
Amendments
1980—Subsec. (b)(2). Pub. L. 96–589 struck out reference to a bankruptcy proceeding.
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
(2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.
(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.
Editorial Notes
Amendments
1980—Subsec. (b)(2). Pub. L. 96–589 struck out reference to a bankruptcy proceeding.
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
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Bluebook (online)
26 U.S.C. § 6155, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6155.