 | United States - Finance - 1928 - 268 pages
...(a) Section 3186 of the Revised Statutes, as amended, is amended to read as follows: "SEC. 3186. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1604 pages
...give notice to the person or persons liable, stating the amount due and demanding payment thereof. If any person liable to pay any tax neglects or refuses...the assessment list was received by the collector. Section 3186, Revised Statutes. This lien is very broad arid attaches upon all property and rights... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...the Revised Statutes which authorize collectors to collect taxes by distraint and sale.51 REGULATION. If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...3186. [Revised Statutes, as amended, and further amended liy section 613, Revenue Act of 1928.] (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to ' such tax, together with any costs... | |
 | United States. Internal Revenue Service - Taxation - 1932 - 192 pages
...section 613 (entitled "Lien for Taxes") of the revenue act of 1928 to read as follows: SEC. 3186. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...3186. [Revised Statutes, as amended, and further amended 'by section 613, Revenue Act of 1928.] (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (Including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
 | United States. Internal Revenue Service - Firearms - 1934 - 60 pages
...STAT. 994) ; SECTION 613 OF THE REVENUE ACT OF 1928 ; AND SECTION 509 OF THE REVENUE ACT OF 1934 That if any person liable to pay any tax neglects or refuses...the assessment list was received by the collector, * * * until paid, with the interest, penalties, and costs that may accrue in addition thereto upon... | |
 | United States - Law - 1879 - 998 pages
...eighty-six be amended by striking out all after said number, and substituting therefor the following: " If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment-list лгав received by the collector, except when otherwise provided, until paid, with... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 pages
...6344. Cross references. SEC. 6331. LEVY AND DISTRAINT. (a) Authority of Secretary or Delegate. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
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If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien... 
