Treasury Regulations · 26 CFR
§ 50.8. Due date and place for filing returns and paying tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 50.8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
- Length
- 57 words · about 1 min to read
The return for a taxable year shall be filed with, and the tax shall be paid to, the district director at San Francisco, California, on or before September 30 of the calendar year in which the taxable year ends. The tax is due and payable on such date without assessment by, or notice from, the district director.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 50 Regulations relating to the tax imposed with respect to certain hydraulic mining
Nearby sections
- § 50.4 Rates of tax.
- § 50.5 Liability for the tax.
- § 50.6 Ascertainment of quantity mined.
- § 50.7 Returns.
- § 50.8 Due date and place for filing returns and paying tax.