
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: 26USC6151]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 62--TIME AND PLACE FOR PAYING TAX
 
           Subchapter A--Place and Due Date for Payment of Tax
 
Sec. 6151. Time and place for paying tax shown on returns


(a) General rule

    Except as otherwise provided in this subchapter, when a return of 
tax is required under this title or regulations, the person required to 
make such return shall, without assessment or notice and demand from the 
Secretary, pay such tax to the internal revenue officer with whom the 
return is filed, and shall pay such tax at the time and place fixed for 
filing the return (determined without regard to any extension of time 
for filing the return).

(b) Exceptions

               (1) Income tax not computed by taxpayer

        If the taxpayer elects under section 6014 not to show the tax on 
    the return, the amount determined by the Secretary as payable shall 
    be paid within 30 days after the mailing by the Secretary to the 
    taxpayer of a notice stating such amount and making demand therefor.

                 (2) Use of government depositaries

        For authority of the Secretary to require payments to Government 
    depositaries, see section 6302(c).

(c) Date fixed for payment of tax

    In any case in which a tax is required to be paid on or before a 
certain date, or within a certain period, any reference in this title to 
the date fixed for payment of such tax shall be deemed a reference to 
the last day fixed for such payment (determined without regard to any 
extension of time for paying the tax.)

(Aug. 16, 1954, ch. 736, 68A Stat. 757; Pub. L. 89-713, Sec. 1(b), Nov. 
2, 1966, 80 Stat. 1108; Pub. L. 94-452, Sec. 3(c)(2), Oct. 2, 1976, 90 
Stat. 1514; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 
1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    Subsec. (a). Pub. L. 94-452 substituted ``subchapter,'' for 
``section,''.
    1966--Subsec. (a). Pub. L. 89-713 substituted the revenue officer 
with whom the return is filed for the principal internal revenue officer 
for the internal revenue district in which the return is required to be 
filed as the description of the person to whom the tax is paid.


                    Effective Date of 1976 Amendment

    Section 3(e) of Pub. L. 94-452, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--The amendments made by this section [enacting 
section 6158 of this title and amending this section and sections 6503 
and 6601 of this title] shall take effect on October 1, 1977, with 
respect to sales after July 7, 1970, in taxable years ending after July 
7, 1970, but only in the case of qualified bank holding corporations 
(within the meaning of section 1103(b) of the Internal Revenue Code of 
1986 [formerly I.R.C. 1954], as amended by section 2(a) of this Act).
    ``(2) Special rule for certifying sales which have already taken 
place.--For purposes of section 6158(a) of the Internal Revenue Code of 
1986 (as added by subsection (a) of this section) in the case of any 
sale which takes place on or before the 90th day after the date of the 
enactment of this Act [Oct. 2, 1976], a certification by the Federal 
Reserve Board described in section 6158(a) shall be treated as made 
before the sale if application for such certification is made before the 
close of the 90th day after the date of the enactment of this Act [Oct. 
2, 1976].
    ``(3) Refund of tax.--
        ``(A) In general.--If any tax attributable to a sale which 
    occurred before October 1, 1977, is payable in annual installments 
    by reason of an election under section 6158(a) of the Internal 
    Revenue Code of 1986, any portion of such tax for which the due date 
    of the installment does not occur before October 1, 1977, shall, on 
    application of the taxpayer, be treated as an overpayment of tax.
        ``(B) Interest on overpayments.--For purposes of section 6611(b) 
    in the case of any overpayment attributable to subparagraph (A), the 
    date of the overpayment shall be the day which is 6 months after the 
    latest of the following:
            ``(i) the date on which application for refund or credit of 
        such overpayment is filed,
            ``(ii) the due date prescribed by law (determined without 
        extensions) for filing the return of tax under chapter 1 of the 
        Internal Revenue Code of 1986 for the taxable year the tax of 
        which is being refunded or credited, or
            ``(iii) the date of the enactment of this Act [Oct. 2, 
        1976].
        ``(C) Extension of period of limitations.--If any refund or 
    credit of tax attributable to the application of subparagraph (A) is 
    prevented at any time before October 1, 1978, by the operation of 
    any law or rule of law, refund or credit of such overpayment may, 
    nevertheless, be made or allowed if claim therefor is filed before 
    October 1, 1978.''


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6 of 
Pub. L. 89-713, set out as a note under section 6091 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6161, 6166, 6324A of this 
title.
