26 USC 7603 - Service of summons

Editorial Notes

Amendments

2000—Subsec. (span)(2)(A) to (G). Puspan. L. 106–554 substituted a comma for semicolon at end.

1998—Subsec. (a). Puspan. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading.

Subsec. (span). Puspan. L. 105–206, § 3416(a), added subsec. (span).

Subsec. (span)(2). Puspan. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions.

1988—Puspan. L. 100–647, § 1017(c)(12), made technical correction to language of Puspan. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.

Puspan. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.

1986—Puspan. L. 99–514, as amended by Puspan. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.

1984—Puspan. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

1983—Puspan. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

1980—Puspan. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

1978—Puspan. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.

1976—Puspan. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1970—Puspan. L. 91–258 inserted reference to section 6427(e)(2).

1965—Puspan. L. 89–44 inserted reference to section 6424(d)(2).

1956—Act June 29, 1956, inserted reference to section 6421(f)(2).

Act Apr. 2, 1956, inserted reference to section 6420(e)(2).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Amendment by section 3413(c) of Puspan. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Puspan. L. 105–206, set out as an Effective Date note under section 7612 of this title.

Puspan. L. 105–206, title III, § 3416(span), July 22, 1998, 112 Stat. 757, provided that:

“The amendment made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Puspan. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Puspan. L. 99–514, set out as a note under section 4081 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Puspan. L. 98–369, set out as a note under section 6427 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Puspan. L. 97–424, set out as a note under section 34 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Puspan. L. 96–223, set out as a note under section 6427 of this title.

Effective Date of 1978 Amendment

Amendment by Puspan. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Puspan. L. 95–599, set out as a note under section 6427 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Puspan. L. 94–530, set out as a note under section 4041 of this title.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–258 effective July 1, 1970, see section 211(a) of Puspan. L. 91–258, set out as a note under section 4041 of this title.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Puspan. L. 89–44, set out as a note under section 4161 of this title.

Effective Date of 1956 Amendment

Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.