Page:United States Statutes at Large Volume 68A.djvu/816

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776

INTERNAL REVENUE CODE OF 1954

(b) ASSESSMENT PRIOR TO LAST D A T E FOR PAYMENT.—Except

where the Secretary or his delegate beheves collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date. SEC. 6304. COLLECTION UNDER THE TARIFF ACT. For collection under the provisions of the Tariff Act of 1930 of the taxes imposed by section 4501(b), and subchapters A, B, C, D, and E of chapter 38, see sections 4504 and 4601, respectively.

f?-.;

§ 6303(b)