26 USC 5732 - Payment of tax

U.S Code last checked for updates: Feb 22, 2025

§ 5732.

Payment of tax

(a)

Condition precedent to carrying on business

(b)

Computation

(c)

How paid

(1)

Payment by return

(2)

Stamp denoting payment of tax

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, § 5142; amended Pub. L. 94–455, title XIX, § 1905(a)(12), Oct. 4, 1976, 90 Stat. 1820; renumbered § 5732 and amended Pub. L. 109–59, title XI, § 11125(b)(20)(A), (B), Aug. 10, 2005, 119 Stat. 1956; Pub. L. 110–172, § 11(a)(32), Dec. 29, 2007, 121 Stat. 2487.)

cite as: 26 USC 5732