26 CFR 50.8 - Due date and place for filing returns and paying tax.
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The return for a taxable year shall be filed with, and the tax shall be paid to, the district director at San Francisco, California, on or before September 30 of the calendar year in which the taxable year ends. The tax is due and payable on such date without assessment by, or notice from, the district director.
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.