26 U.S. Code § 6873 - Unpaid claims

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(a) General rule
Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.
(b) Cross references
(1) For suspension of running of period of limitations on collection, see section 6503 (b).
(2) For extension of time for payment, see section 6161 (c).


(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(g)(2),Dec. 24, 1980, 94 Stat. 3409.)

1980—Subsec. (a). Pub. L. 96–589struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). 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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