Pub. L. 110-245, tit. III, sec. 303

INCREASE IN MINIMUM PENALTY ON FAILURE TO FILE A RETURN OF TAX.

EnactedYear: 2008Length: 51 wordsOfficial source
SEC. 303. INCREASE IN MINIMUM PENALTY ON FAILURE TO FILE A RETURN OF TAX.(a) In General.—Subsection (a) of section 6651 is amended by striking “$100” in the last sentence and inserting “$135”.(b) Effective Date.—The amendment made by this section shall apply to returns required to be filed after December 31, 2008.
Pub. L. 110-245, tit. III, sec. 303: INCREASE IN MINIMUM PENALTY ON FAILURE TO FILE A RETURN OF TAX. | Justis AI