§ 157.6071-1T - Time for filing returns.

Related Notices
- 03-3864. Temporary regulations. 03-3864. Excise Tax Relating to Structured Settlement Factoring Transactions

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(a) In general. Except as provided in paragraph (b) of this section, returns required by § 157.6011-1T (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction.

(b) Returns relating to structured settlement payment rights received before February 19, 2003. Returns required by § 157.6011-1T that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.

                    
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