Notes on 26 U.S.C. § 6513 : US Code - Notes

Search Notes on 26 U.S.C. § 6513 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 89-809, title I,
Sec. 105(f)(1), (2), Nov. 13, 1966, 80 Stat. 1567, 1568; Pub. L. 91-
53, Sec. 2(d), Aug. 7, 1969, 83 Stat. 92; Pub. L. 98-76, title II,
Sec. 231(b)(2)(C), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100-647,
title VII, Sec. 7106(c)(4), Nov. 10, 1988, 102 Stat. 3774.)
AMENDMENTS
1988 - Subsec. (e). Pub. L. 100-647 struck out last sentence
which read as follows: "Notwithstanding subsection (a), for
purposes of section 6511, any payment of tax imposed by chapter 23A
which, pursuant to section 6157, is made for a calendar quarter
within a taxable period shall, if made before the last day
prescribed for filing the return for the taxable period (determined
without regard to any extension of time for filing), be considered
made on such last day."
1983 - Subsec. (e). Pub. L. 98-76 inserted provisions that
notwithstanding subsection (a), for purposes of section 6511, any
payment of tax imposed by chapter 23A which, pursuant to section
6157, is made for a calendar quarter within a taxable period shall,
if made before the last day prescribed for filing the return for
the taxable period (determined without regard to any extension of
time for filing), be considered made on such last day.
1969 - Subsec. (e). Pub. L. 91-53 added subsec. (e).
1966 - Subsec. (b). Pub. L. 89-809, Sec. 105(f)(1), designated
existing provisions as pars. (1) and (2) and added par. (3).
Subsec. (c). Pub. L. 89-809, Sec. 105(f)(2), inserted reference
to chapter 3 in provisions preceding par. (1) and "or other amount"
after "remuneration" in par. (2).
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 applicable to remuneration paid
after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set
out as a note under section 3321 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 98-76 applicable to remuneration paid after
June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an
Effective Date note under section 3321 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-53 applicable with respect to calendar
years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91-
53, set out as an Effective Date note under section 6157 of this
title.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-809 effective Nov. 13, 1966, see section
105(f)(4) of Pub. L. 89-809, set out as a note under section 6501
of this title.