26 U.S. Code Chapter 62, Subchapter A - Place and Due Date for Payment of Tax

Sec. 6151. Time and place for paying tax shown on returns. [6152 to 6154. Repealed.] 6155. Payment on notice and demand. [6156. Repealed.] 6157. Payment of Federal unemployment tax on quarterly or other time period basis. [6158. Repealed.] 6159. Agreements for payment of tax liability in installments.
Amendments

2004—Pub. L. 108–357, title VIII, § 867(b)(2),Oct. 22, 2004, 118 Stat. 1622, struck out item 6156 “Installment payments of tax on use of highway motor vehicles”.
1990—Pub. L. 101–508, title XI, § 11801(b)(13),Nov. 5, 1990, 104 Stat. 1388–522, struck out item 6158 “Installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970”.
1988—Pub. L. 100–647, title VI, § 6234(b)(2),Nov. 10, 1988, 102 Stat. 3736, added item 6159.
1987—Pub. L. 100–203, title X, § 10301(b)(7),Dec. 22, 1987, 101 Stat. 1330–429, struck out item 6154 “Installment payments of estimated income tax by corporations”.
1986—Pub. L. 99–514, title XIV, § 1404(c)(4),Oct. 22, 1986, 100 Stat. 2714, struck out item 6152 “Installment payments”.
1984—Pub. L. 98–369, div. A, title IV, § 412(c)(3),July 18, 1984, 98 Stat. 793, struck out item 6153 “Installment payments of estimated income tax by individuals”.
1982—Pub. L. 97–248, title II, § 280(c)(2)(F),Sept. 3, 1982, 96 Stat. 564, struck out “and civil aircraft” after “motor vehicles” in item 6156.
1976—Pub. L. 94–452, § 3(c)(1),Oct. 2, 1976, 90 Stat. 1514, added item 6158.
1970—Pub. L. 91–258, title II, § 206(d)(3),May 21, 1970, 84 Stat. 246, inserted “and civil aircraft” in item 6156.
1969—Pub. L. 91–53, § 2(f)(1),Aug. 7, 1969, 83 Stat. 93, substituted “Payment of Federal unemployment tax on quarterly or other time period basis” for “Payment of taxes under provisions of the Tariff Act” in item 6157.
1961—Pub. L. 87–61, title II, § 203(c)(3),June 29, 1961, 75 Stat. 126, added item 6156 and redesignated former item 6156 as 6157.

 

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