Internal Revenue Code · 26 U.S.C.

§ 6303. Notice and demand for tax

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6303

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: October 4, 1976 by Pub. L. 94–455
Last amended: December 26, 2025 by Pub. L. 119–64
Amendments: 1 dated changes in the source credit
Length: 2 subsections · 208 words · about 1 min to read
Cross-references: cites 2; cited by 2 Code sections and 2 other regulations
Regulations: 1 issued under this section

¶(a) General rule

Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.

¶(b) Assessment prior to last date for payment

¶(1) In general

Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.

¶(2) Postponement by reason of disaster, significant fire, or terroristic or military actions

For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.

(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–64, § 2(b)(1), Dec. 26, 2025, 139 Stat. 1984.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6303

§ 301.6303-1 Notice and demand for tax.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Cited by 2 Code sections

Cited in 2 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

December 26, 2025Amended by Pub. L. 119–64Parts changed in 2025: (b)
October 4, 1976Enacted by Pub. L. 94–455

Where it sits in the Code

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

2025—Subsec. (b). Pub. L. 119–64 designated existing provisions as par. (1), inserted heading, and added par. (2).

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Effective Date of 2025 Amendment

Pub. L. 119–64, § 2(b)(2), Dec. 26, 2025, 139 Stat. 1985, provided that: “The amendments made by this subsection [amending this section] shall apply to notices issued after the date of the enactment of this Act [Dec. 26, 2025].”