What is DUE DATE? Definition of DUE DATE in Black's Law Dictionary – Legal dictionary – Glossary of legal terms.
Time appointed or required for filing a tax return and, in the event of an extension of time to file return, is the date to which period for filing is extended. Langer v. Gray, N.D., 15 N.W.2d 732, 735. Under federal Revenue Act, "due date," is the date fixed for payment of tax, or several installments thereof. American Exchange Irving Trust Co. v. U. S., Ct.C1., 52 F.2d 1027, 1028. Within Texas inheritance tax law due date is not date of assessment, but last day on which taxes could be paid without incurring penalty. Half v. U. S., Ct.C1., 5 F.Supp. 132, 135.
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That's the definition of DUE DATE in Black's Law Dictionary – Legal dictionary – Glossary of legal terms. Courtesy of Cekhukum.com.