26-U.S.C.-6303
§6303 – Notice and Demand For Tax
Pathway
Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6303
Details
- Reference: Section 6303
- Legend: §6303 – Notice and Demand For Tax
- USCode Year: 2013
Provision Content
(a) General rule
Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such persons last known address.
(b) Assessment prior to last date for payment
Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.
(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, §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.
U.S. Encyclopedia of Law Coverage
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