§7524. Annual notice of tax delinquency
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§7524. Annual notice of tax delinquency
Not less often than annually, the Secretary shall send a written notice to each taxpayer who has a tax delinquent account of the amount of the tax delinquency as of the date of the notice.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–168, title XII, §1204(c), July 30, 1996, 110 Stat. 1471, provided that: "The amendments made by this section [enacting this section] shall apply to calendar years after 1996."
Legal Commentary (Cornell LII)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–168, title XII, § 1204(c) , July 30, 1996, 110 Stat. 1471 , provided that:
“The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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