---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch62"
level: "chapter"
label: "Chapter 62"
heading: "Time and Place for Paying Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch62"
sections_count: 17
---

# Chapter 62 — Time and Place for Paying Tax

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Contents

- [Subchapter A — Place and Due Date for Payment of Tax](/usc/26/stF-ch62-schA.md)
- [Subchapter B — Extensions of Time for Payment](/usc/26/stF-ch62-schB.md)