26 U.S.C. § 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, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 96–589, § 6(i)(7)Dec. 24, 198094 Stat. 3410 (, ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 96–5891980—Subsec. (b)(2). struck out reference to a bankruptcy proceeding.

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

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Pub. L. 96–589Oct. 1, 1979Oct. 1, 1979section 7(e) of Pub. L. 96–589 section 108 of this titleAmendment by effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .