When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
(b) Electronically filed information returns
Returns made under subparts B and C of part III of this subchapter which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
(c) Special taxes
For payment of special taxes before engaging in certain trades and businesses, see section
1998—Subsecs. (b), (c). Pub. L. 105–206added subsec. (b) and redesignated former subsec. (b) as (c).
1976—Subsec. (a). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1958—Subsec. (b). Pub. L. 85–859inserted reference to section
5142 of this title.
Effective Date of 2005 Amendment
Amendment by Pub. L. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section
5002 of this title.
Effective Date of 1998 Amendment
Pub. L. 105–206, title II, § 2002(c),July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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