26 USC 6156: Installment payments of tax on use of highway motor vehicles
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26 USC 6156: Installment payments of tax on use of highway motor vehicles Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 62-TIME AND PLACE FOR PAYING TAXSubchapter A-Place and Due Date for Payment of Tax

§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:


The number of
installments
 If liability is incurred in-
shall be-
  July, August, or September
4  
  October, November, or December
3  
  January, February, or March
2  

        

(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 Pub. L. 87–61, title II, §203(c)(1), June 29, 1961, 75 Stat. 125 ; amended Pub. L. 91–258, title II, §206(b), (d)(2), May 21, 1970, 84 Stat. 245 , 246; Pub. L. 91–605, title III, §303(a)(10), Dec. 31, 1970, 84 Stat. 1744 ; Pub. L. 94–280, title III, §303(a)(10), May 5, 1976, 90 Stat. 456 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 95–599, title V, §502(a)(9), Nov. 6, 1978, 92 Stat. 2756 ; Pub. L. 97–248, title II, §280(c)(2)(C)–(E), Sept. 3, 1982, 96 Stat. 564 ; Pub. L. 97–424, title V, §516(a)(6), Jan. 6, 1983, 96 Stat. 2183 ; Pub. L. 100–17, title V, §502(d)(2), Apr. 2, 1987, 101 Stat. 257 ; Pub. L. 101–508, title XI, §11211(f)(2), Nov. 5, 1990, 104 Stat. 1388–427 ; Pub. L. 102–240, title VIII, §8002(c)(2), Dec. 18, 1991, 105 Stat. 2203 .)

Prior Provisions

A prior section 6156 was renumbered section 6157 of this title and later repealed by Pub. L. 91–53, §2(a), Aug. 7, 1969, 83 Stat. 91 .

Amendments

1991-Subsec. (e)(2). Pub. L. 102–240 substituted "1999" for "1995".

1990-Subsec. (e)(2). Pub. L. 101–508 substituted "1995" for "1993".

1987-Subsec. (e)(2). Pub. L. 100–17 substituted "1993" for "1988".

1983-Subsec. (e)(2). Pub. L. 97–424 substituted "1988" for "1984".

1982-Pub. L. 97–248, §280(c)(2)(E), struck out "and civil aircraft" after "motor vehicles" in section catchline.

Subsec. (a). Pub. L. 97–248, §280(c)(2)(C), struck out "or 4491" after "section 4481".

Subsec. (e)(2). Pub. L. 97–248, §280(c)(2)(D), struck out "in the case of the tax imposed by section 4481" at end.

1978-Subsec. (e)(2). Pub. L. 95–599 substituted "1984" for "1979".

1976-Subsecs. (c), (d). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Subsec. (e)(2). Pub. L. 94–280 substituted "1979" for "1977".

1970-Pub. L. 91–258, §206(d)(2), inserted "civil aircraft" in section catchline.

Subsec. (a). Pub. L. 91–258, §206(b)(1), inserted reference to section 4491.

Subsec. (e)(2). Pub. L. 91–605 substituted "1977" for "1972".

Pub. L. 91–258, §206(b)(2), inserted ", in the case of the tax imposed by section 4481".

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as a note under section 4261 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.

Effective Date

Section effective July 1, 1961, see section 208 of Pub. L. 87–61, set out as an Effective Date of 1961 Amendment note under section 4041 of this title.

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.