26 U.S. Code § 6155 - Payment on notice and demand

(a) General rule
Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand.
(b) Cross references
(1) For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.
(2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.
(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.


(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(7),Dec. 24, 1980, 94 Stat. 3410.)

1980—Subsec. (b)(2). Pub. L. 96–589struck out reference to a bankruptcy proceeding.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Effective Date of 1980 Amendment

Amendment by Pub. L. 96–589effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) ofPub. L. 96–589, set out as a note under section 108 of this title.

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

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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