 | United States - 1940 - 1036 pages
...in such manner as the Commissioner with the approval of the Secretary may by regulations prescribe. The tax shall, •without assessment by the Commissioner...the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall... | |
 | Administrative law - 1949 - 836 pages
...which such taxpayer has his principal place of business. § 312.502 Payment of tax— (a) General. (1) The tax shall, without assessment by the Commissioner...the collector, be due and payable to the collector on the last day of the month following the month In which the manufactured sugar was sold by the manufacturer,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...regulations prescribe. (Feb. 26, 1926, c. 27, § 602, 44 Stat. 94.) Sec. 1122. Payment of tax. — (a) The tax shall, without assessment by the Commissioner...the collector, be due and payable to the collector for the district in which is located the principal place of business, at the time fixed in section... | |
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Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month... 
