US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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. 73668A Stat. 757Pub. L. 89–713, § 1(b)80 Stat. 1108Pub. L. 94–452, § 3(c)(2)90 Stat. 1514Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(, ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–452Subsec. (a). substituted “subchapter,” for “section,”.

Pub. L. 89–7131966—Subsec. (a). 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.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

Pub. L. 94–452, § 3(e)90 Stat. 1514Pub. L. 99–514, § 2100 Stat. 2095

“(1)

In general .—

section 6158 of this titleThe amendments made by this section [enacting and amending this section and sections 6503 and 6601 of this title] shall take effect on , with respect to sales after , in taxable years ending after , 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 [], 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 [].
“(3)

Refund of tax.—

“(A)

In general .—

If any tax attributable to a sale which occurred before , 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 , 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 [].
“(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 , 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 .”
, , , as amended by , , , provided that:

Effective Date of 1966 Amendment

Pub. L. 89–713section 6 of Pub. L. 89–713section 6091 of this titleAmendment by effective , see , set out as a note under .