§ 6302. Mode or time of collection

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 775 · 68A Stat. 775

   Enacted · 26 U.S.C. § 6302

   Aug. 16, 1954, ch. 736, 68A Stat. 775

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 775

2. 1956

   Public Law not identified

   Inserted · 26 U.S.C. § 6302(b)

   Subsec. (b). Act June 29, 1956, inserted reference to section 4481 of chapter 36

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (b). Act June 29, 1956, inserted reference to section 4481 of chapter 36.

3. 1976

   Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6302(a)

   Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

4. 1976

   Pub. L. 94–455 § 1906(a)(17) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 6302(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”

   2. Struck · 26 U.S.C. § 6302(b)

      Pub. L. 94–455, § 1906(a)(17), (b)(13)(A), struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   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”.

   Enacted provision · exact public law section
   (17) Amendment of section 6302.— Section 6302(b) (relating 26 USC 6302. to collection of certain excise taxes) is amended by striking out “sections 4501 (a) or 4511 of chapter 37, or section 4701 or 4721 of chapter 39” and inserting in lien thereof “section 4501(a) of chapter 37”.

5. 1976

   Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6302(c)

   Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

6. 1977

   Pub. L. 95–147 § 3(a) · 91 Stat. 1227

   1. Substituted · 26 U.S.C. § 6302(c)

      Pub. L. 95–147 substituted “, trust companies, domestic building and loan associations, or credit unions” for “or trust companies”

   2. Substituted · 26 U.S.C. § 6302(c)

      Pub. L. 95–147 substituted “, trust companies, domestic building and loan associations, and credit unions” for “and trust companies”

   Source evidence

   Code amendment note
   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”.

   Enacted provision · exact public law section
   (a) Subsection (c) of section 6302 of the Internal Revenue 26 USC 6302. Code of 1954 (relating to use of Government depositaries) is amended— (1) by striking out “or trust companies” and inserting in lieu thereof “, trust companies, domestic building and loan associations, or credit unions”; and (2) by striking out “and trust companies” and inserting in lieu thereof “, trust companies, domestic building and loan associations, and credit unions”.

7. 1978

   Pub. L. 95–600 title I § 105(e) · 92 Stat. 2763

   Added · 26 U.S.C. § 6302(d)

   Pub. L. 95–600 added subsec. (d)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 95–600 added subsec. (d).

   Enacted provision · exact public law section
   (e) 26 USC 6302. Cross Reference.— Section 6302 (relating to mode or time of collection) is amended by adding at the end thereof the following new subsection: “(d) Cross Reference.— “For treatment of payment of earned income advance amounts as payment of withholding and FICA taxes, see section 3507(d).”.

8. 1980

   Pub. L. 96–223 title I § 101(c)(2) · 94 Stat. 229

   1. Amended · 26 U.S.C. § 6302(d)

      Pub. L. 96–223 designated existing cross reference as par. (1)

   2. Substituted · 26 U.S.C. § 6302(d)

      Pub. L. 96–223 substituted “For treatment of earned income advance amounts” for “For treatment of payment of earned income advance amounts”

   3. Added · 26 U.S.C. § 6302(d)

      Pub. L. 96–223 added par. (2)

   Source evidence

   Code amendment note
   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).

   Enacted provision · exact public law section
   (2) Cross reference.— Subsection (d) of section 6302 is amended to read as follows: “(d) Cross References.— “(1) For treatment of earned income advance amounts as payment of withholding and FICA taxes, see section 3507(d). “(2) For depositary requirements applicable to the windfall profit tax imposed by section 4986, see section 4995(b).”

9. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title X § 1015(c) · 98 Stat. 494

   1. Added · 26 U.S.C. § 6302(d); 26 U.S.C. § 6302(e)

      Pub. L. 98–369 added subsec. (d)

   2. Redesignated · 26 U.S.C. § 6302(d); 26 U.S.C. § 6302(e)

      Pub. L. 98–369 redesignated former subsec. (d) as (e)

   Source evidence

   Code amendment note
   Subsecs. (d), (e). Pub. L. 98–369 added subsec. (d) and redesignated former subsec. (d) as (e).

   Enacted provision · exact public law section
   (c) Time for Payment of Tax.— Section 6302 (relating to mode or time of collecting tax) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: “(d) Time for Payment of Manufacturers Excise Tax on Sport Fishing Equipment.— 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.”

10. 1988

    Omnibus Trade and Competitiveness Act of 1988

    Pub. L. 100–418 title I § 1941(b)(2)(G) · 102 Stat. 1107

    1. Substituted · 26 U.S.C. § 6302(e)

       Pub. L. 100–418 substituted “For” for “(1) For”

    2. Struck · 26 U.S.C. § 6302(e)

       Pub. L. 100–418 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).”

    Source evidence

    Code amendment note
    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).”

    Enacted provision · exact public law section
    (G) Subsection (e) of section 6302 of such Code is amended— (i) by striking “(1) For” and inserting “For”, and (ii) by striking paragraph (2).

11. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 title VI § 6107(a) · 102 Stat. 3342

    1. Substituted · 26 U.S.C. § 6302(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

    2. Amended · 26 U.S.C. § 6302(d)

       Pub. L. 100–647 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.”

    Source evidence

    Code amendment note
    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.”

    Enacted provision · exact public law section
    (a) In General.— Subsection (d) of section 6302 of the 1986 Code (relating to mode or time of collection) is amended to read as follows: “(d) Time for Payment of Manufacturers’ Excise Tax on Sporting Goods.— 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.”

12. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7502(a) · 103 Stat. 2106

    Redesignated · 26 U.S.C. § 6302(e)

    Pub. L. 101–239, § 7502(a), added subsec. (e). Former subsec. (e) redesignated (f)

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 101–239, § 7502(a), added subsec. (e). Former subsec. (e) redesignated (f).

    Enacted provision · exact public law section
    (a) In General.— Section 6302 (relating to mode or time of collection) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(e) Time for Deposit of Taxes on Airline Tickets.— If, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by 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.”

13. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7507(a) · 103 Stat. 2106

    Redesignated · 26 U.S.C. § 6302(f)

    Pub. L. 101–239, § 7507(a), added subsec. (f). Former subsec. (f) redesignated (g)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 101–239, § 7507(a), added subsec. (f). Former subsec. (f) redesignated (g).

    Enacted provision · exact public law section
    (a) In General.— Section 6302 (relating to mode or time of collection), as amended by section 7502, is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: “(f) Time for Deposit of Taxes on Gasoline.— “(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 District of Columbia. 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.”

14. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7502(a) · 103 Stat. 2106

    Redesignated · 26 U.S.C. § 6302(f)

    Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f).

    Enacted provision · exact public law section
    (a) In General.— Section 6302 (relating to mode or time of collection) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(e) Time for Deposit of Taxes on Airline Tickets.— If, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by 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.”

15. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7632(a) · 103 Stat. 2106

    Redesignated · 26 U.S.C. § 6302(g)

    Pub. L. 101–239, § 7632(a), added subsec. (g). Former subsec. (g) redesignated (h)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 101–239, § 7632(a), added subsec. (g). Former subsec. (g) redesignated (h).

    Enacted provision · exact public law section
    (a) In General.— Section 6302 (relating to mode or time for collection), as amended by this title, is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: “(g) Deposits of Social Security Taxes and Withheld Income Taxes.— “(1) In general.— If, under regulations prescribed by the Secretary, a person is required to make deposits of taxes imposed by chapters 21 and 24 on the basis of eighth-month periods, such person shall, for the years specified in paragraph (2), make deposits of such taxes on the applicable banking day after any day on which such person has $100,000 or more of such taxes for deposit. “(2) Specified years.— For purposes of paragraph (1)— “In the case of: The applicable banking day is:     1990 1st      1991 2d      1992 3rd      1993 1st      1994 1st.”

16. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7507(a) · 103 Stat. 2106

    Redesignated · 26 U.S.C. § 6302(g)

    Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g).

    Enacted provision · exact public law section
    (a) In General.— Section 6302 (relating to mode or time of collection), as amended by section 7502, is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: “(f) Time for Deposit of Taxes on Gasoline.— “(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 District of Columbia. 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.”

17. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7632(a) · 103 Stat. 2106

    Redesignated · 26 U.S.C. § 6302(h)

    Pub. L. 101–239, § 7632(a), redesignated former subsec. (g) as (h)

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 101–239, § 7632(a), redesignated former subsec. (g) as (h).

    Enacted provision · exact public law section
    (a) In General.— Section 6302 (relating to mode or time for collection), as amended by this title, is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: “(g) Deposits of Social Security Taxes and Withheld Income Taxes.— “(1) In general.— If, under regulations prescribed by the Secretary, a person is required to make deposits of taxes imposed by chapters 21 and 24 on the basis of eighth-month periods, such person shall, for the years specified in paragraph (2), make deposits of such taxes on the applicable banking day after any day on which such person has $100,000 or more of such taxes for deposit. “(2) Specified years.— For purposes of paragraph (1)— “In the case of: The applicable banking day is:     1990 1st      1991 2d      1992 3rd      1993 1st      1994 1st.”

18. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11801(c)(22)(A) · 104 Stat. 1388

    Substituted · 26 U.S.C. § 6302(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (22) Amendments relating to repeal of chapter 37.— (A) Subsection (b) of section 6302 is amended by striking “chapter 21” and all that follows down through “chapter 37,” and inserting “chapter 21, 31, 32, or 33, or by section 4481”. (B) (i) Section 6418 is hereby repealed. (ii) The table of sections for subchapter B of chapter 65 is amended by striking the item relating to section 6418. (C) Subsection (e) of section 6511 is hereby repealed. (D) (i) Section 7240 is hereby repealed. (ii) The table of sections for part II of subchapter A of chapter 75 is amended by striking the item relating to section 7240. (E) (i) Subsection (a) of section 7655 is amended by striking the semicolon at the end of paragraph (2) and inserting a period and by striking paragraph (3). (ii) Subsection (b) of section 7655 is amended by striking the semicolon at the end of paragraph (2) and inserting a period and by striking paragraph (3).

19. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11217(b)(1) · 104 Stat. 1388

    Inserted · 26 U.S.C. § 6302(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (1) In general.— Subsection (e) of section 6302 (relating to time for deposit of taxes of airline tickets) is amended— (A) by inserting “Communications Services and” before “Airline”, and (B) by inserting “section 4251 or” before “subsection (a) or (b)”.

20. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11334(a) · 104 Stat. 1388

    1. Amended · 26 U.S.C. § 6302(g)

       Pub. L. 101–508, § 11334(a), amended subsec. (g) generally

    2. Struck · 26 U.S.C. § 6302(g)

       Pub. L. 101–508, § 11334(a), striking out par. (1) designation

    3. Struck · 26 U.S.C. § 6302(g)

       Pub. L. 101–508, § 11334(a), striking heading

    4. Struck · 26 U.S.C. § 6302(g)

       Pub. L. 101–508, § 11334(a), striking out “, for the years specified in paragraph (2),” after “such person shall”

    5. Substituted · 26 U.S.C. § 6302(g)

       Pub. L. 101–508, § 11334(a), substituting “on the 1st banking day” for “on the applicable banking day”

    6. Struck · 26 U.S.C. § 6302(g)

       Pub. L. 101–508, § 11334(a), 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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (a) In General—8080 So in original. Probably should be “Gehhul.—” Subsection (g) of section 6302 is amended to read as follows: “(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 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.”

21. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 title XIII § 13242(d)(15) · 107 Stat. 312

    Inserted · 26 U.S.C. § 6302(f)

    Pub. L. 103–66 inserted “and diesel fuel” after “gasoline” in heading

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 103–66 inserted “and diesel fuel” after “gasoline” in heading.

    Enacted provision · exact public law section
    (15) The heading for subsection (f) of section 6302 is amended by inserting “and Diesel Fuel” after “Gasoline”.

22. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 title V § 523(a) · 107 Stat. 2057

    1. Added · 26 U.S.C. § 6302(h); 26 U.S.C. § 6302(i)

       Pub. L. 103–182 added subsec. (h)

    2. Redesignated · 26 U.S.C. § 6302(h); 26 U.S.C. § 6302(i)

       Pub. L. 103–182 redesignated former subsec. (h) as (i)

    Source evidence

    Code amendment note
    Subsecs. (h), (i). Pub. L. 103–182 added subsec. (h) and redesignated former subsec. (h) as (i).

    Enacted provision · exact public law section
    (a) General Rule.— Section 6302 of the Internal Revenue Code of 1986 (relating to mode or time of collection) is amended by 26 USC 6302. redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: “(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. 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 6061(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.”.

23. 1994

    Pub. L. 103–465 § 712(d) · 108 Stat. 4809

    Amended · 26 U.S.C. § 6302(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.”

    Source evidence

    Code amendment note
    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.”

    Enacted provision · exact public law section
    (d) Communication Services and Airline Tickets.— Subsection (e) of section 6302 is amended to read as follows: 26 USC 6302. “(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 semi-monthly 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’.”

24. 1994

    Pub. L. 103–465 § 712(a) · 108 Stat. 4809

    1. Substituted · 26 U.S.C. § 6302(f)

       Pub. L. 103–465, § 712(a), substituted “certain excise taxes” for “taxes on gasoline and diesel fuel” in heading

    2. Amended · 26 U.S.C. § 6302(f)

       Pub. L. 103–465, § 712(a), amended text generally. Prior to amendment, text read as follows:

    Source evidence

    Code amendment note
    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.”

    Enacted provision · exact public law section
    (a) Deposits Required for Semimonthly Periods.— Subsection (f) of section 6302 (relating to collection authority) is 26 USC 6302. amended to read as follows: “(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.”

25. 1996

    Small Business Job Protection Act of 1996

    Pub. L. 104–188 § 1704(t)(52) · 110 Stat. 1755

    Changed · 26 U.S.C. § 6302(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (52) Subparagraph (A) of section 11801(c)(22) of the Revenue Reconciliation Act of 1990 shall be applied as if “chapters 21” appeared instead of “chapter 21” in the material proposed to be stricken.

26. 1996

    Small Business Job Protection Act of 1996

    Pub. L. 104–188 § 1702(c)(3) · 110 Stat. 1755

    Inserted · 26 U.S.C. § 6302(g)

    Pub. L. 104–188, § 1702(c)(3), inserted “, 22,” after “chapters 21”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 104–188, § 1702(c)(3), inserted “, 22,” after “chapters 21”.

    Enacted provision · exact public law section
    (3) Subsection (g) of section 6302 is amended by inserting “, 22,” after “chapters 21”.

27. 2010

    Pub. L. 111–226 title II § 219(b)(2) · 124 Stat. 2389

    Struck · 26 U.S.C. § 6302(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).”

    Source evidence

    Code amendment note
    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).”

    Enacted provision · exact public law section
    (2) Section 6302 of such Code 26 USC 6302. is amended by striking subsection (i).

28. 2010

    Firearms Excise Tax Improvement Act of 2010

    Pub. L. 111–237 § 2(a) · 124 Stat. 2497

    Amended · 26 U.S.C. § 6302(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.”

    Source evidence

    Code amendment note
    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.”

    Enacted provision · exact public law section
    (a) In General.— Subsection (d) of section 6302 of the Internal Revenue Code of 1986 26 USC 6302. (relating to mode or time of collection) is amended to read as follows: “(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.” .

29. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 § 221(a)(110)(A) · 128 Stat. 4010

    Substituted · 26 U.S.C. § 6302(e)(2)

    Pub. L. 113–295, § 221(a)(110)(A), substituted “imposed by sections 4251, 4261, or 4271 with respect to” for “imposed by—

    Source evidence

    Code amendment note
    Subsec. (e)(2). Pub. L. 113–295, § 221(a)(110)(A), substituted “imposed by sections 4251, 4261, or 4271 with respect to” for “imposed by—

    “(i) section 4251, or “(ii) effective on January 1, 1997, section 4261 or 4271, with respect to”.

    Enacted provision · exact public law section
    (A) in subsection (e)(2), by striking “imposed by” and all that follows through “with respect to” and inserting “imposed by sections 4251, 4261, or 4271 with respect to”,

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

30. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 § 221(a)(110)(B) · 128 Stat. 4010

    Struck · 26 U.S.C. § 6302(f)(1)

    Pub. L. 113–295, § 221(a)(110)(B), struck out last sentence which read as follows: “In the case of taxes imposed by sections 4261 and 4271, this paragraph shall not apply to periods before January 1, 1997.”

    Source evidence

    Code amendment note
    Subsec. (f)(1). Pub. L. 113–295, § 221(a)(110)(B), struck out last sentence which read as follows: “In the case of taxes imposed by sections 4261 and 4271, this paragraph shall not apply to periods before January 1, 1997.”

    Enacted provision · exact public law section
    (B) by striking the last sentence of subsection (f)(1), and

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

31. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 § 221(a)(110)(C)(i) · 128 Stat. 4010

    1. Redesignated · 26 U.S.C. § 6302(h)(2)

       Pub. L. 113–295, § 221(a)(110)(C)(i), redesignated par. (3) as (2)

    2. Struck · 26 U.S.C. § 6302(h)(2)

       Pub. L. 113–295, § 221(a)(110)(C)(i), struck out former par. (2) which related to phase-in of the electronic fund transfer system

    Source evidence

    Code amendment note
    Subsec. (h)(2). Pub. L. 113–295, § 221(a)(110)(C)(i), redesignated par. (3) as (2) and struck out former par. (2) which related to phase-in of the electronic fund transfer system.

    Enacted provision · exact public law section
    (i) by striking paragraph (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively, and

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

32. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 § 221(a)(110)(C) · 128 Stat. 4010

    1. Redesignated · 26 U.S.C. § 6302(h)(3); 26 U.S.C. § 6302(h)(4)

       Pub. L. 113–295, § 221(a)(110)(C), redesignated par. (4) as (3)

    2. Amended · 26 U.S.C. § 6302(h)(3); 26 U.S.C. § 6302(h)(4)

       Pub. L. 113–295, § 221(a)(110)(C), amended it generally. Prior to amendment, text read as follows:

    Source evidence

    Code amendment note
    Subsec. (h)(3), (4). Pub. L. 113–295, § 221(a)(110)(C), redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read as follows:

    “(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.”

    Enacted provision · exact public law section
    (C) in subsection (h)— (i) by striking paragraph (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively, and (ii) by amending paragraph (3) (as so redesignated) to read as follows: “(3) Coordination with other electronic fund transfer requirements.— 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.” .

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

33. 2018

    Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 div. U title IV § 401(a)(279) · 132 Stat. 348

    Substituted · 26 U.S.C. § 6302(e)(2)(A)

    Pub. L. 115–141 substituted “section 4251” for “sections 4251”

    Source evidence

    Code amendment note
    Subsec. (e)(2)(A). Pub. L. 115–141 substituted “section 4251” for “sections 4251”.

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

47 of 49 references resolved to an enrolled provision · 1 partial · 1 unresolved