§6311. Payment of tax by commercially acceptable means — Inbound Citations
26 U.S.C. § 6311
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 6311 as a whole
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(B) In any case in which a check or money order received under authority of section 6311 as payment for stamps is not duly paid, the unpaid amount may be immediately assessed as if it were a tax imposed by this title, due at the time of such receipt, from the person who tendered such check or money order.
Citations to §6311(e)
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(h) For purposes of this section, any reference to section 6103 shall be treated as including a reference to section 6311(e).