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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 64. COLLECTION |
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SubChapter A. General Provisions |
§ 6302. Mode or time of collection
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(a) Establishment by regulations If the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations.
(b) Discretionary method Whether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section 4481 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.
(c) Use of Government depositaries The Secretary may authorize Federal Reserve banks, and incorporated banks, trust companies, domestic building and loan associations, or credit unions which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks, trust companies, domestic building and loan associations, and credit unions is to be treated as payment of such tax to the Secretary.
(d) Time for payment of manufacturers’ excise tax on recreational equipment The taxes imposed by subchapter D of chapter 32 of this title (relating to taxes on recreational equipment) shall be due and payable on the date for filing the return for such taxes.
(e) Time for deposit of taxes on communications services and airline tickets (1) In general Except as provided in paragraph (2), if, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by section 4251 or subsection (a) or (b) of section 4261 with respect to amounts considered collected by such person during any semimonthly period, such deposit shall be made not later than the 3rd day (not including Saturdays, Sundays, or legal holidays) after the close of the 1st week of the 2nd semimonthly period following the period to which such amounts relate.
(2) Special rule for tax due in September (A) Amounts considered collected In the case of a person required to make deposits of the tax imposed by— (i) section 4251, or (ii) effective on January 1, 1997 , section 4261 or 4271,with respect to amounts considered collected by such person during any semimonthly period, the amount of such tax included in bills rendered or tickets sold during the period beginning on September 1 and ending on September 11 shall be deposited not later than September 29. (B) Special rule where September 29 is on Saturday or Sunday If September 29 falls on a Saturday or Sunday, the due date under subparagraph (A) shall be— (i) in the case of Saturday, the preceding day, and (ii) in the case of Sunday, the following day. (C) Taxpayers not required to use electronic funds transfer In the case of deposits not required to be made by electronic funds transfer, subparagraphs (A) and (B) shall be applied by substituting “September 10” for “September 11” and “September 28” for “September 29”.
(f) Time for deposit of certain excise taxes (1) General rule Except as otherwise provided in this subsection and subsection (e), if any person is required under regulations to make deposits of taxes under subtitle D with respect to semimonthly periods, such person shall make deposits of such taxes for the period beginning on September 16 and ending on September 26 not later than September 29. In the case of taxes imposed by sections 4261 and 4271, this paragraph shall not apply to periods before
January 1, 1997 .(2) Taxes on ozone depleting chemicals If any person is required under regulations to make deposits of taxes under subchapter D of chapter 38 with respect to semimonthly periods, in lieu of paragraph (1), such person shall make deposits of such taxes for— (A) the second semimonthly period in August, and (B) the period beginning on September 1 and ending on September 11, not later than September 29. (3) Taxpayers not required to use electronic funds transfer In the case of deposits not required to be made by electronic funds transfer, paragraphs (1) and (2) shall be applied by substituting “September 25” for “September 26”, “September 10” for “September 11”, and “September 28” for “September 29”.
(4) Special rule where due date on Saturday or Sunday If, but for this paragraph, the due date under paragraph (1), (2), or (3) would fall on a Saturday or Sunday, such due date shall be deemed to be— (A) in the case of Saturday, the preceding day, and (B) in the case of Sunday, the following day. (g) Deposits of social security taxes and withheld income taxes If, under regulations prescribed by the Secretary, a person is required to make deposits of taxes imposed by chapters 21, 22, and 24 on the basis of eighth-month periods, such person shall make deposits of such taxes on the 1st banking day after any day on which such person has $100,000 or more of such taxes for deposit.
(h) Use of electronic fund transfer system for collection of certain taxes (1) Establishment of system (A) In general The Secretary shall prescribe such regulations as may be necessary for the development and implementation of an electronic fund transfer system which is required to be used for the collection of depository taxes. Such system shall be designed in such manner as may be necessary to ensure that such taxes are credited to the general account of the Treasury on the date on which such taxes would otherwise have been required to be deposited under the Federal tax deposit system.
(B) Exemptions The regulations prescribed under subparagraph (A) may contain such exemptions as the Secretary may deem appropriate.
(2) Phase-in requirements (A) In general Except as provided in subparagraph (B), the regulations referred to in paragraph (1)— (i) shall contain appropriate procedures to assure that an orderly conversion from the Federal tax deposit system to the electronic fund transfer system is accomplished, and (ii) may provide for a phase-in of such electronic fund transfer system by classes of taxpayers based on the aggregate undeposited taxes of such taxpayers at the close of specified periods and any other factors the Secretary may deem appropriate. (B) Phase-in requirements The phase-in of the electronic fund transfer system shall be designed in such manner as may be necessary to ensure that— (i) during each fiscal year beginning after September 30, 1993 , at least the applicable required percentage of the total depository taxes imposed by chapters 21, 22, and 24 shall be collected by means of electronic fund transfer, and(ii) during each fiscal year beginning after September 30, 1993 , at least the applicable required percentage of the total other depository taxes shall be collected by means of electronic fund transfer.(C) Applicable required percentage (i) In the case of the depository taxes imposed by chapters 21, 22, and 24, the applicable required percentage is— (I) 3 percent for fiscal year 1994, (II) 16.9 percent for fiscal year 1995, (III) 20.1 percent for fiscal year 1996, (IV) 58.3 percent for fiscal years 1997 and 1998, and (V) 94 percent for fiscal year 1999 and all fiscal years thereafter. (ii) In the case of other depository taxes, the applicable required percentage is— (I) 3 percent for fiscal year 1994, (II) 20 percent for fiscal year 1995, (III) 30 percent for fiscal year 1996, (IV) 60 percent for fiscal years 1997 and 1998, and (V) 94 percent for fiscal year 1999 and all fiscal years thereafter. (3) Definitions For purposes of this subsection— (A) Depository tax The term “depository tax” means any tax if the Secretary is authorized to require deposits of such tax.
(B) Electronic fund transfer The term “electronic fund transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution or other financial intermediary to debit or credit an account.
(4) Coordination with other electronic fund transfer requirements (A) Coordination with certain excise taxes In determining whether the requirements of subparagraph (B) of paragraph (2) are met, taxes required to be paid by electronic fund transfer under sections 5061(e) and 5703(b) shall be disregarded.
(B) Additional requirement Under regulations, any tax required to be paid by electronic fund transfer under section 5061(e) or 5703(b) shall be paid in such a manner as to ensure that the requirements of the second sentence of paragraph (1)(A) of this subsection are satisfied.
Amendments
2010—Subsec. (d). Pub. L. 111–237 amended subsec. (d) generally. Prior to amendment, text read as follows: “The taxes imposed by subsections (a) and (b) of section 4161 (relating to taxes on sporting goods) shall be due and payable on the date for filing the return for such taxes.”
Subsec. (i). Pub. L. 111–226 struck out subsec. (i). Text read as follows: “For treatment of earned income advance amounts as payment of withholding and FICA taxes, see section 3507(d).”
1996—Subsec. (b). Pub. L. 104–188, § 1704(t)(52), provided that section 11801(c)(22)(A) of Pub. L. 101–508 shall be applied as if “chapters 21” appeared instead of “chapter 21” in the material to be stricken. See 1990 Amendment note below.
Subsec. (g). Pub. L. 104–188, § 1702(c)(3), inserted “, 22,” after “chapters 21”.
1994—Subsec. (e). Pub. L. 103–465, § 712(d), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “If, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by section 4251 or subsection (a) or (b) of section 4261 with respect to amounts considered collected by such person during any semimonthly period, such deposit shall be made not later than the 3rd day (not including Saturdays, Sundays, or legal holidays) after the close of the 1st week of the 2nd semimonthly period following the period to which such amounts relate.”
Subsec. (f). Pub. L. 103–465, § 712(a), substituted “certain excise taxes” for “taxes on gasoline and diesel fuel” in heading and amended text generally. Prior to amendment, text read as follows:
“(1) General rule.—Notwithstanding section 518 of the Highway Revenue Act of 1982, any person whose liability for tax under section 4081 is payable with respect to semimonthly periods shall, not later than September 27, make deposits of such tax for the period beginning on September 16 and ending on September 22.
“(2) Special rule where due date falls on saturday, sunday, or holiday.—If, but for this paragraph, the due date under paragraph (1) would fall on a Saturday, Sunday, or holiday in the District of Columbia, such due date shall be deemed to be the immediately preceding day which is not a Saturday, Sunday, or such a holiday.”
1993—Subsec. (f). Pub. L. 103–66 inserted “and diesel fuel” after “gasoline” in heading.
Subsecs. (h), (i). Pub. L. 103–182 added subsec. (h) and redesignated former subsec. (h) as (i).
1990—Subsec. (b). Pub. L. 101–508, § 11801(c)(22)(A), which directed the substitution of “chapter 21, 31, 32, or 33, or by section 4481” for “chapter 21” and all that follows down through “chapter 37,”, was executed by making the substitution for “chapters 21, 31, 32, 33, section 4481 of chapter 36, section 4501(a) of chapter 37” to reflect the probable intent of Congress. See 1996 Amendment note above.
Subsec. (e). Pub. L. 101–508, § 11217(b)(1), inserted “communications services and” before “airline” in heading and “section 4251 or” after “imposed by” in text.
Subsec. (g). Pub. L. 101–508, § 11334(a), amended subsec. (g) generally, striking out par. (1) designation and striking heading, striking out “, for the years specified in paragraph (2),” after “such person shall”, substituting “on the 1st banking day” for “on the applicable banking day”, and striking out par. (2), which provided that for purposes of par. (1) the applicable banking day for 1990 is the 1st, for 1991 the 2nd, for 1992 the 3rd, for 1993 the 1st, and for 1994 the 1st.
1989—Subsec. (e). Pub. L. 101–239, § 7502(a), added subsec. (e). Former subsec. (e) redesignated (f).
Subsec. (f). Pub. L. 101–239, § 7507(a), added subsec. (f). Former subsec. (f) redesignated (g).
Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f).
Subsec. (g). Pub. L. 101–239, § 7632(a), added subsec. (g). Former subsec. (g) redesignated (h).
Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g).
Subsec. (h). Pub. L. 101–239, § 7632(a), redesignated former subsec. (g) as (h).
1988—Subsec. (d). Pub. L. 100–647 substituted “Time for payment of manufacturers’ excise tax on sporting goods” for “Time for payment of manufacturers excise tax on sport fishing equipment” in heading and amended text generally. Prior to amendment, subsec. (d) read as follows: “The tax imposed by section 4161(a) (relating to manufacturers excise tax on sport fishing equipment) shall be due and payable on the date for filing the return for such tax.”
Subsec. (e). Pub. L. 100–418 substituted “For” for “(1) For” and struck out par. (2) which read as follows: “For depositary requirements applicable to the windfall profit tax imposed by section 4986, see section 4995(b).”
1984—Subsecs. (d), (e). Pub. L. 98–369 added subsec. (d) and redesignated former subsec. (d) as (e).
1980—Subsec. (d). Pub. L. 96–223 designated existing cross reference as par. (1), substituted “For treatment of earned income advance amounts” for “For treatment of payment of earned income advance amounts”, and added par. (2).
1978—Subsec. (d). Pub. L. 95–600 added subsec. (d).
1977—Subsec. (c). Pub. L. 95–147 substituted “, trust companies, domestic building and loan associations, or credit unions” for “or trust companies” and “, trust companies, domestic building and loan associations, and credit unions” for “and trust companies”.
1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–455, § 1906(a)(17), (b)(13)(A), substituted “section 4501(a) of chapter 37” for “sections 4501(a) or 4511 of chapter 37, or section 4701 or 4721 of chapter 39” and struck out “or his delegate” after “Secretary”.
Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
1956—Subsec. (b). Act
Effective Date Of Amendment
Pub. L. 111–237, § 2(b),
Amendment by Pub. L. 111–226 applicable to taxable years beginning after
Amendment by section 1702(c)(3) of Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.
Amendment by Pub. L. 103–465 effective
Pub. L. 103–182, title V, § 523(b)(1),
Amendment by Pub. L. 103–66 effective
Pub. L. 101–508, title XI, § 11217(b)(2),
Pub. L. 101–508, title XI, § 11334(c),
Pub. L. 101–239, title VII, § 7502(b),
Pub. L. 101–239, title VII, § 7507(b),
Pub. L. 101–239, title VII, § 7632(b),
Pub. L. 100–647, title VI, § 6107(b),
Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after
Amendment by Pub. L. 98–369 applicable with respect to articles sold by manufacturer, producer, or importer after
Amendment by Pub. L. 96–223 applicable to periods after
Amendment by Pub. L. 95–600 effective with respect to remuneration paid after
Pub. L. 95–147, § 3(c),
Miscellaneous
Pub. L. 103–182, title V, § 523(b)(2),
Savings
For provisions that nothing in amendment by section 11801(c)(22)(A) of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to
Miscellaneous
Pub. L. 105–34, title IX, § 901(e),
Pub. L. 105–34, title IX, § 931,
Pub. L. 105–34, title X, § 1031(g),
Pub. L. 104–188, title I, § 1809,
Pub. L. 98–76, title II, § 226,
Pub. L. 98–76, title II, § 227(c),