26 CFR 31.6071(a)-1A
§ 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 31.6071(a)-1A, § 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113235
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Full text
(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).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.