33‑5 When payments of assessed net amoun33‑5 When payments of assessed net amounts must be made—other tax periods

33‑5 When payments of assessed net amounts must be made—other tax periods

(1) If the *assessed net amount for a tax period (other than a *quarterly tax period) applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of that tax period. (2) However, if the tax period ends during the first 7 days of a month, you must pay the *assessed net amount to the Commissioner on or before the 21st day of that month.