26 USC 6513 - Time return deemed filed and tax considered paid

Editorial Notes

Amendments

2010—Subsec. (span)(3). Puspan. L. 111–147, § 501(c)(4), inserted “or 4” after “chapter 3” and “or 1474(span)” after “section 1462”.

Subsec. (c). Puspan. L. 111–147, § 501(c)(5), inserted “4,” after “chapter 3,” in introductory provisions.

1988—Subsec. (e). Puspan. L. 100–647 struck out last sentence which read as follows: “Notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.”

1983—Subsec. (e). Puspan. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.

1969—Subsec. (e). Puspan. L. 91–53 added subsec. (e).

1966—Subsec. (span). Puspan. L. 89–809, § 105(f)(1), designated existing provisions as pars. (1) and (2) and added par. (3).

Subsec. (c). Puspan. L. 89–809, § 105(f)(2), inserted reference to chapter 3 in provisions preceding par. (1) and “or other amount” after “remuneration” in par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 2010 Amendment

Amendment by Puspan. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Puspan. L. 111–147, set out as a note under section 1471 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Puspan. L. 100–647, set out as a note under section 3321 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Puspan. L. 98–76, set out as an Effective Date note under section 3321 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–53 applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Puspan. L. 91–53, set out as an Effective Date note under section 6157 of this title.

Effective Date of 1966 Amendment

Amendment by Puspan. L. 89–809 effective Nov. 13, 1966, see section 105(f)(4) of Puspan. L. 89–809, set out as a note under section 6501 of this title.