26 CFR § 50.8 - Due date and place for filing returns and paying tax.

---
identifier: "/us/cfr/t26/s50.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 50.8 - Due date and place for filing returns and paying tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "50.8"
section_name: "Due date and place for filing returns and paying tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "50"
part_name: "REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 23, 27, Stat. 510, as amended; 33 U.S.C. 683."
regulatory_source: "T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted."
cfr_part: "50"
---


# 50.8 Due date and place for filing returns and paying tax.

The return for a taxable year shall be filed with, and the tax shall be paid to, the district director at San Francisco, California, on or before September 30 of the calendar year in which the taxable year ends. The tax is due and payable on such date without assessment by, or notice from, the district director.