§6156. Installment payments of tax on use of highway motor vehicles
(a) Privilege to pay tax in installments
If the taxpayer files a return of the tax imposed by section 4481 on or before the date prescribed for the filing of such return, he may elect to pay the tax shown on such return in equal installments in accordance with the following table:
(b) Dates for paying installments
In the case of any tax payable in installments by reason of an election under subsection (a)-
(1) the first installment shall be paid on the date prescribed for payment of the tax,
(2) the second installment shall be paid on or before the last day of the third month following the calendar quarter in which the liability was incurred,
(3) the third installment (if any) shall be paid on or before the last day of the sixth month following the calendar quarter in which the liability was incurred, and
(4) the fourth installment (if any) shall be paid on or before the last day of the ninth month following the calendar quarter in which the liability was incurred.
(c) Proration of additional tax to installments
If an election has been made under subsection (a) in respect of tax reported on a return filed by the taxpayer and tax required to be shown but not shown on such return is assessed before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to the installments for which the election was made. That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the additional tax so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary.
(d) Acceleration of payments
If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary.
(e) Section inapplicable to certain liabilities
This section shall not apply to any liability for tax incurred in-
(1) April, May, or June of any year, or
(2) July, August, or September of 1999,.1
(Added
Prior Provisions
A prior section 6156 was renumbered section 6157 of this title and later repealed by
Amendments
1991-Subsec. (e)(2).
1990-Subsec. (e)(2).
1987-Subsec. (e)(2).
1983-Subsec. (e)(2).
1982-
Subsec. (a).
Subsec. (e)(2).
1978-Subsec. (e)(2).
1976-Subsecs. (c), (d).
Subsec. (e)(2).
1970-
Subsec. (a).
Subsec. (e)(2).
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1970 Amendment
Amendment by
Effective Date
Section effective July 1, 1961, see section 208 of
Section Referred to in Other Sections
This section is referred to in sections 4481, 6601 of this title.
1 So in original. The comma preceding the period is unnecessary.