TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

subpart g - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)

31.6071(a) - 1A - Time for filing returns with respect to the railroad unemployment repayment tax.

  (a) In general. Each return of the taxes imposed under section 3321 (a) and (b) required to be made under 31.6011(a)3A shall be filed on or before the last day of the second calendar month following the period for which it is made.

  (b) Last day for filing. For provisions relating to the time for filing a return when the prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of 301.75031 of this chapter (Regulations on Procedure and Administration).

  (c) Late filing. For additions to the tax in the case of failure to file a return within the prescribed time, see the provisions of 301.66511 of this chapter (Regulations on Procedure and Administration).

[T.D. 8105, 51 FR 40169, Nov. 5, 1986. Redesignated and amended at T.D.

8227, 53 FR 34736, Sept. 8, 1988]