U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
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All TitlesTitle 43Chapter IIPart 3836Subpart B - Subpart B—Deferring Assessment Work
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(a) You may begin the deferred assessment work any time after the deferment ends. However, you must complete it before the end of the following assessment year. For example, if your deferment ends on July 15, 2008, you must complete all the deferred assessment work by September 1, 2009, in addition to completing the regular assessment work due on that date.
(b) You may also choose to pay the annual maintenance fees for the years deferred instead of performing the deferred assessment work.
