Skip to main content
Find a Lawyer

Code of Federal Regulations Title 26. Internal Revenue § 26.31.6071(a)–1A Time for filing returns with respect to the railroad unemployment repayment tax

Current as of January 02, 2025 | Updated by Findlaw Staff

(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 § 301.7503–1 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 § 301.6651–1 of this chapter (Regulations on Procedure and Administration).

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.31.6071(a)–1A Time for filing returns with respect to the railroad unemployment repayment tax - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-31-6071-a-1a/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard