Source: http://www4.law.cornell.edu/uscode/text/26/7502?quicktabs_8=3
Timestamp: 2013-12-11 06:43:35
Document Index: 487911700

Matched Legal Cases: ['§ 7502', '§ 7502', '§ 7502', '§ 89', '§ 5', '§ 106', '§ 1906', '§ 3', '§ 157', '§ 1811', '§ 1210', '§ 2003', '§ 1906', '§ 1906']

26 USC § 7502 - Timely mailing treated as timely filing and paying | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
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26 USC § 7502 - Timely mailing treated as timely filing and paying
Date of delivery If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.
Mailing requirements This subsection shall apply only if—
the postmark date falls within the prescribed period or on or before the prescribed date—
Postmarks This section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by regulations prescribed by the Secretary.
Registered and certified mailing; electronic filing (1)
Registered mail For purposes of this section, if any return, claim, statement, or other document, or payment, is sent by United States registered mail—
Certified mail; electronic filing The Secretary is authorized to provide by regulations the extent to which the provisions of paragraph (1) with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail and electronic filing.
Exceptions This section shall not apply with respect to—
Mailing of deposits (1)
Date of deposit If any deposit required to be made (pursuant to regulations prescribed by the Secretary under section 6302
(c)) on or before a prescribed date is, after such date, delivered by the United States mail to the bank, trust company, domestic building and loan association, or credit union authorized to receive such deposit, such deposit shall be deemed received by such bank, trust company, domestic building and loan association, or credit union on the date the deposit was mailed.
Mailing requirements Paragraph (1) shall apply only if the person required to make the deposit establishes that—
No application to certain deposits Paragraph (1) shall not apply with respect to any deposit of $20,000 or more by any person who is required to deposit any tax more than once a month.
Treatment of private delivery services (1)
In general Any reference in this section to the United States mail shall be treated as including a reference to any designated delivery service, and any reference in this section to a postmark by the United States Postal Service shall be treated as including a reference to any date recorded or marked as described in paragraph (2)(C) by any designated delivery service.
Designated delivery service For purposes of this subsection, the term “designated delivery service” means any delivery service provided by a trade or business if such service is designated by the Secretary for purposes of this section. The Secretary may designate a delivery service under the preceding sentence only if the Secretary determines that such service—
Equivalents of registered and certified mail The Secretary may provide a rule similar to the rule of paragraph (1) with respect to any service provided by a designated delivery service which is substantially equivalent to United States registered or certified mail.
(Aug. 16, 1954, ch. 736, 68A Stat. 895; Pub. L. 85–866, title I, § 89(a),Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89–713, § 5(a),Nov. 2, 1966, 80 Stat. 1110; Pub. L. 90–364, title I, § 106(a),June 28, 1968, 82 Stat. 266; Pub. L. 94–455, title XIX, §§ 1906(a)(49), (b)(13)(A),Oct. 4, 1976, 90 Stat. 1831, 1834; Pub. L. 95–147, § 3(b),Oct. 28, 1977, 91 Stat. 1228; Pub. L. 98–369, div. A, title I, § 157(a),July 18, 1984, 98 Stat. 695; Pub. L. 99–514, title XVIII, § 1811(e),Oct. 22, 1986, 100 Stat. 2833; Pub. L. 104–168, title XII, § 1210,July 30, 1996, 110 Stat. 1474; Pub. L. 105–206, title II, § 2003(b),July 22, 1998, 112 Stat. 725.)
1998—Subsec. (c). Pub. L. 105–206inserted “; electronic filing” after “mailing” in heading and amended text of subsec. (c) generally. Prior to amendment, text read as follows:
1996—Subsec. (f). Pub. L. 104–168added subsec. (f).
1986—Subsec. (e)(3). Pub. L. 99–514substituted “any tax” for “the tax”.
1984—Subsec. (e)(3). Pub. L. 98–369added par. (3).
1977—Subsec. (e). Pub. L. 95–147substituted “, trust company, domestic building and loan association, or credit union” for “or trust company” in three places.
1976—Subsec. (b). Pub. L. 94–455, § 1906(a)(49), (b)(13)(A), substituted “United States Postal Service” for “United States Post Office” after “made by the”, and struck out “or his delegate” after “Secretary”.
Subsecs. (c)(2), (e)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1968—Subsec. (e). Pub. L. 90–364added subsec. (e).
1966—Subsec. (a). Pub. L. 89–713inserted filing of tax returns and the payments of tax to the list of operations to which the timely-mailing-timely-filing provisions of the subsec. apply and altered the subsec. structurally by dividing its provisions into pars. (1) and (2).
Subsec. (b). Pub. L. 89–713substituted “Postmarks” for “Stamp machine” in heading.
Subsec. (c). Pub. L. 89–713inserted returns and payments to the list of operations to which the timely-mailing-timely-filing provisions apply and altered par. (1) structurally by dividing its provisions into subpars. (A) and (B).
Subsec. (d). Pub. L. 89–713designated existing provisions as par. (1) and added pars. (2) and (3).
1958—Subsec. (c). Pub. L. 85–866designated existing provisions as par. (1) and added par. (2).
Section 157(b) ofPub. L. 98–369provided that: “The amendment made by this section [amending this section] shall apply to deposits required to be made after July 31, 1984.”
Amendment by Pub. L. 95–147applicable to amounts deposited after Oct. 28, 1977, see section 3(c) ofPub. L. 95–147, set out as a note under section 6302 of this title.
Section 106(b) ofPub. L. 90–364provided that: “The amendment made by subsec. (a) [amending this section] shall apply only as to mailing occurring after the date of the enactment of this Act [June 28, 1968].”
Section 5(c) ofPub. L. 89–713provided that: “The amendments made by this section [amending this section] shall apply only if the mailing occurs after the date of the enactment of this Act [Nov. 2, 1966].”
Section 89(d) ofPub. L. 85–866provided that: “This section [amending this section and sections 167, 6164, 6212, 6532, and 7455 of this title] shall apply only if the mailing occurs after the date of the enactment of this Act [Sept. 2, 1958].”
Section 89(c) ofPub. L. 85–866provided that: “In applying any provision of the Internal Revenue Code of 1939 which requires, or provides for, the use of registered mail, the reference to registered mail shall be treated as including a reference to certified mail.”