Us Code § 6873 - Unpaid claims
Full text of Us Code United States Code § 6873 — Unpaid claims, with citation guidance and answers to common questions.
§ 6873. Unpaid claims
(a) General rule
Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.
(b) Cross references
(1) For suspension of running of period of limitations on collection, see section 6503(b).
(2) For extension of time for payment, see section 6161(c).
(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §6(g)(2), Dec. 24, 1980, 94 Stat. 3409.)
Editorial Notes
Amendments
1980—Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
CHAPTER 71—TRANSFEREES AND FIDUCIARIES
Editorial Notes
Amendments
1970—Pub. L. 91–614, title I, §101(e)(2), Dec. 31, 1970, 84 Stat. 1837, added item 6905.
About This Section
26 U.S.C. § 6873 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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