
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: 26USC6155]

 
                     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. 6155. Payment on notice and demand


(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

            (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.

(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589, 
Sec. 6(i)(7), Dec. 24, 1980, 94 Stat. 3410.)


                               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''.


                    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.

                  Section Referred to in Other Sections

    This section is referred to in section 7522 of this title.
