
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6156]

 
                     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. 6156. Installment payments of tax on use of highway motor 
        vehicles
        

(a) Privilege to pay tax in installments

    If the taxpayer files a return of the tax imposed by section 4481 on 
or before the date prescribed for the filing of such return, he may 
elect to pay the tax shown on such return in equal installments in 
accordance with the following table:
                                                           The number of
                                                            installments
  If liability is incurred in--                               shall be--
    July, August, or September..........                           4    
    October, November, or December......                           3    
    January, February, or March.........                           2    

(b) Dates for paying installments

    In the case of any tax payable in installments by reason of an 
election under subsection (a)--
        (1) the first installment shall be paid on the date prescribed 
    for payment of the tax,
        (2) the second installment shall be paid on or before the last 
    day of the third month following the calendar quarter in which the 
    liability was incurred,
        (3) the third installment (if any) shall be paid on or before 
    the last day of the sixth month following the calendar quarter in 
    which the liability was incurred, and
        (4) the fourth installment (if any) shall be paid on or before 
    the last day of the ninth month following the calendar quarter in 
    which the liability was incurred.

(c) Proration of additional tax to installments

    If an election has been made under subsection (a) in respect of tax 
reported on a return filed by the taxpayer and tax required to be shown 
but not shown on such return is assessed before the date prescribed for 
payment of the last installment, the additional tax shall be prorated 
equally to the installments for which the election was made. That part 
of the additional tax so prorated to any installment the date for 
payment of which has not arrived shall be collected at the same time as 
and as part of such installment. That part of the additional tax so 
prorated to any installment the date for payment of which has arrived 
shall be paid upon notice and demand from the Secretary.

(d) Acceleration of payments

    If the taxpayer does not pay any installment under this section on 
or before the date prescribed for its payment, the whole of the unpaid 
tax shall be paid upon notice and demand from the Secretary.

(e) Section inapplicable to certain liabilities

    This section shall not apply to any liability for tax incurred in--
        (1) April, May, or June of any year, or
        (2) July, August, or September of 2005,.\1\
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    \1\ So in original.
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(Added Pub. L. 87-61, title II, Sec. 203(c)(1), June 29, 1961, 75 Stat. 
125; amended Pub. L. 91-258, title II, Sec. 206(b), (d)(2), May 21, 
1970, 84 Stat. 245, 246; Pub. L. 91-605, title III, Sec. 303(a)(10), 
Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94-280, title III, 
Sec. 303(a)(10), May 5, 1976, 90 Stat. 456; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-599, title 
V, Sec. 502(a)(9), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97-248, title 
II, Sec. 280(c)(2)(C)-(E), Sept. 3, 1982, 96 Stat. 564; Pub. L. 97-424, 
title V, Sec. 516(a)(6), Jan. 6, 1983, 96 Stat. 2183; Pub. L. 100-17, 
title V, Sec. 502(d)(2), Apr. 2, 1987, 101 Stat. 257; Pub. L. 101-508, 
title XI, Sec. 11211(f)(2), Nov. 5, 1990, 104 Stat. 1388-427; Pub. L. 
102-240, title VIII, Sec. 8002(c)(2), Dec. 18, 1991, 105 Stat. 2203; 
Pub. L. 105-178, title IX, Sec. 9002(a)(2)(B), June 9, 1998, 112 Stat. 
500.)


                            Prior Provisions

    A prior section 6156 was renumbered section 6157 of this title and 
later repealed by Pub. L. 91-53, Sec. 2(a), Aug. 7, 1969, 83 Stat. 91.


                               Amendments

    1998--Subsec. (e)(2). Pub. L. 105-178 substituted ``2005'' for 
``1999''.
    1991--Subsec. (e)(2). Pub. L. 102-240 substituted ``1999'' for 
``1995''.
    1990--Subsec. (e)(2). Pub. L. 101-508 substituted ``1995'' for 
``1993''.
    1987--Subsec. (e)(2). Pub. L. 100-17 substituted ``1993'' for 
``1988''.
    1983--Subsec. (e)(2). Pub. L. 97-424 substituted ``1988'' for 
``1984''.
    1982--Pub. L. 97-248, Sec. 280(c)(2)(E), struck out ``and civil 
aircraft'' after ``motor vehicles'' in section catchline.
    Subsec. (a). Pub. L. 97-248, Sec. 280(c)(2)(C), struck out ``or 
4491'' after ``section 4481''.
    Subsec. (e)(2). Pub. L. 97-248, Sec. 280(c)(2)(D), struck out ``in 
the case of the tax imposed by section 4481'' at end.
    1978--Subsec. (e)(2). Pub. L. 95-599 substituted ``1984'' for 
``1979''.
    1976--Subsecs. (c), (d). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary''.
    Subsec. (e)(2). Pub. L. 94-280 substituted ``1979'' for ``1977''.
    1970--Pub. L. 91-258, Sec. 206(d)(2), inserted ``civil aircraft'' in 
section catchline.
    Subsec. (a). Pub. L. 91-258, Sec. 206(b)(1), inserted reference to 
section 4491.
    Subsec. (e)(2). Pub. L. 91-605 substituted ``1977'' for ``1972''.
    Pub. L. 91-258, Sec. 206(b)(2), inserted ``, in the case of the tax 
imposed by section 4481''.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 applicable with respect to 
transportation beginning after Aug. 31, 1982, but inapplicable to 
amounts paid on or before such date, see section 280(d) of Pub. L. 97-
248, set out as a note under section 4261 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                             Effective Date

    Section effective July 1, 1961, see section 208 of Pub. L. 87-61, 
set out as an Effective Date of 1961 Amendment note under section 4041 
of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 4481, 6601 of this title.
