26 USC 7502 - Timely mailing treated as timely filing and paying

Editorial Notes

Amendments

1998—Subsec. (c). Puspan. L. 105–206 inserted “; electronic filing” after “mailing” in heading and amended text of subsec. (c) generally. Prior to amendment, text read as follows:

“(1) Registered mail.—For purposes of this section, if any such return, claim, statement, or other document, or payment, is sent by United States registered mail—

“(A) such registration shall be prima facie evidence that the return, claim, statement, or other document was delivered to the agency, officer, or office to which addressed, and

“(B) the date of registration shall be deemed the postmark date.

“(2) Certified mail.—The Secretary is authorized to provide by regulations the extent to which the provisions of paragraph (1) of this subsection with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail.”

1996—Subsec. (f). Puspan. L. 104–168 added subsec. (f).

1986—Subsec. (e)(3). Puspan. L. 99–514 substituted “any tax” for “the tax”.

1984—Subsec. (e)(3). Puspan. L. 98–369 added par. (3).

1977—Subsec. (e). Puspan. L. 95–147 substituted “, trust company, domestic building and loan association, or credit union” for “or trust company” in three places.

1976—Subsec. (span). Puspan. L. 94–455, § 1906(a)(49), (span)(13)(A), substituted “United States Postal Service” for “United States Post Office” after “made by the”, and struck out “or his delegate” after “Secretary”.

Subsecs. (c)(2), (e)(1). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

1968—Subsec. (e). Puspan. L. 90–364 added subsec. (e).

1966—Subsec. (a). Puspan. L. 89–713 inserted filing of tax returns and the payments of tax to the list of operations to which the timely-mailing-timely-filing provisions of the subsec. apply and altered the subsec. structurally by dividing its provisions into pars. (1) and (2).

Subsec. (span). Puspan. L. 89–713 substituted “Postmarks” for “Stamp machine” in heading.

Subsec. (c). Puspan. L. 89–713 inserted returns and payments to the list of operations to which the timely-mailing-timely-filing provisions apply and altered par. (1) structurally by dividing its provisions into subpars. (A) and (B).

Subsec. (d). Puspan. L. 89–713 designated existing provisions as par. (1) and added pars. (2) and (3).

1958—Subsec. (c). Puspan. L. 85–866 designated existing provisions as par. (1) and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title I, § 157(span), July 18, 1984, 98 Stat. 695, provided that:

“The amendment made by this section [amending this section] shall apply to deposits required to be made after July 31, 1984.”

Effective Date of 1977 Amendment

Amendment by Puspan. L. 95–147 applicable to amounts deposited after Oct. 28, 1977, see section 3(c) of Puspan. L. 95–147, set out as a note under section 6302 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1968 Amendment

Puspan. L. 90–364, title I, § 106(span), June 28, 1968, 82 Stat. 266, provided that:

“The amendment made by subsec. (a) [amending this section] shall apply only as to mailing occurring after the date of the enactment of this Act [June 28, 1968].”

Effective Date of 1966 Amendment

Puspan. L. 89–713, § 5(c), Nov. 2, 1966, 80 Stat. 1111, provided that:

“The amendments made by this section [amending this section] shall apply only if the mailing occurs after the date of the enactment of this Act [Nov. 2, 1966].”

Effective Date of 1958 Amendment

Puspan. L. 85–866, title I, § 89(d), Sept. 2, 1958, 72 Stat. 1666, provided that:

“This section [amending this section and sections 167, 6164, 6212, 6532, and 7455 of this title] shall apply only if the mailing occurs after the date of the enactment of this Act [Sept. 2, 1958].”

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.

Provisions of Internal Revenue Code of 1939

Puspan. L. 85–866, title I, § 89(c), Sept. 2, 1958, 72 Stat. 1666, provided that:

“In applying any provision of the Internal Revenue Code of 1939 which requires, or provides for, the use of registered mail, the reference to registered mail shall be treated as including a reference to certified mail.”