26 U.S. Code § 6071 - Time for filing returns and other documents
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.
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.
For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
2005—Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 5142”.
1998—Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).
1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.