
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6071]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
           PART V--TIME FOR FILING RETURNS AND OTHER DOCUMENTS
 
Sec. 6071. Time for filing returns and other documents


(a) General rule

    When not otherwise provided for by this title, the Secretary shall 
by regulations prescribe the time for filing any return, statement, or 
other document required by this title or by regulations.

(b) Electronically filed information returns

    Returns made under subparts B and C of part III of this subchapter 
which are filed electronically shall be filed on or before March 31 of 
the year following the calendar year to which such returns relate.

(c) Special taxes

            For payment of special taxes before engaging in certain 
        trades and businesses, see section 4901 and section 5142.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85-859, title II, 
Sec. 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206, title 
II, Sec. 2002(a), July 22, 1998, 112 Stat. 724.)


                               Amendments

    1998--Subsecs. (b), (c). Pub. L. 105-206 added subsec. (b) and 
redesignated former subsec. (b) as (c).
    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.
    1958--Subsec. (b). Pub. L. 85-859 inserted reference to section 5142 
of this title.


                    Effective Date of 1998 Amendment

    Pub. L. 105-206, title II, Sec. 2002(c), July 22, 1998, 112 Stat. 
724, provided that: ``The amendment made by subsection (a) [amending 
this section] shall apply to returns required to be filed after December 
31, 1999.''


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 3302 of this title.
