---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch62/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Place and Due Date for Payment of Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch62-schA"
sections_count: 9
---

# Subchapter A — Place and Due Date for Payment of Tax

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 62 — Time and Place for Paying Tax

## Sections

- [§6151. Time and place for paying tax shown on returns](/usc/26/6151.md)
- [§6152. Repealed.](/usc/26/6152.md)
- [§6153. Repealed.](/usc/26/6153.md)
- [§6154. Repealed.](/usc/26/6154.md)
- [§6155. Payment on notice and demand](/usc/26/6155.md)
- [§6156. Repealed.](/usc/26/6156.md)
- [§6157. Payment of Federal unemployment tax on quarterly or other time period basis](/usc/26/6157.md)
- [§6158. Repealed.](/usc/26/6158.md)
- [§6159. Agreements for payment of tax liability in installments](/usc/26/6159.md)