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119th Congress

Title 26 — Internal Revenue Code

Chapter 73 — Bonds

§ 7103. Cross references—Other provisions for bonds

Statutory text

(a)

Extensions of time

(1)

For bond where time to pay tax or deficiency has been extended, see section 6165.

(2)

For bond to stay collection of a jeopardy assessment, see section 6863.

(3)

For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.

(4)

For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).

(5)

For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.

(b)

Release of lien or seized property

(1)

For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2).

(2)

For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3).

(3)

For bond to release perishable goods under levy, see section 6336.

(4)

For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).

(c)

Miscellaneous

(1)

For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c).

(2)

For bonds relating to alcohol and tobacco taxes, see generally subtitle E.

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. Aug. 16, 1954, ch. 736, 68A Stat. 847 · 68A Stat. 847

    Enacted · 26 U.S.C. § 7103

    Aug. 16, 1954, ch. 736, 68A Stat. 847

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 847

  2. Excise Tax Reduction Act of 1965

    Pub. L. 89–44 title VIII § 802(b)(3) · 79 Stat. 136

    Struck · 26 U.S.C. § 7103(d)(3)(F)

    Pub. L. 89–44 struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils

    Source evidence

    Code amendment note
    Subsec. (d)(3)(F). Pub. L. 89–44 struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils.

    Enacted provision · exact public law section
    (3) Section 7103(d)(3) (relating to cross references) is 68A Stat. 848. amended by striking out the semicolon at the end of subparagraph (E) and inserting in lieu thereof a period, and by striking out subparagraph (F).

  3. Controlled Substances Import and Export Act

    Pub. L. 91–513 title III § 1102(e) · 84 Stat. 1236

    Struck · 26 U.S.C. § 7103(d)(3)(D)

    Pub. L. 91–513 struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b)

    Source evidence

    Code amendment note
    Subsec. (d)(3)(D). Pub. L. 91–513 struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b).

    Enacted provision · exact public law section
    (e) Section 7103(d)(3) of the Internal Revenue Code of 1954 (relating to bonds required with respect to certain products) is amended by striking out subparagraph (I)).

  4. Pub. L. 92–310 title II § 230(c) · 86 Stat. 201

    Repealed · 26 U.S.C. § 7103(e)

    Pub. L. 92–310 repealed subsec. (e) which contained cross references for personnel bonds

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 92–310 repealed subsec. (e) which contained cross references for personnel bonds.

    Enacted provision · exact public law section
    (c) Section 7103(e) of such Code, relating to cross references to Repeals. provisions for personnel bonds, is repealed.

  5. Pub. L. 93–490 § 3(b)(7) · 88 Stat. 1466

    Struck · 26 U.S.C. § 7103(d)(3)(C)

    Pub. L. 93–490 struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c)

    Source evidence

    Code amendment note
    Subsec. (d)(3)(C). Pub. L. 93–490 struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c).

    Enacted provision · exact public law section
    (7) Section 7103(d)(3)(relating to cross references) is 26 USC 7103. amended by striking out subparagraph (C).

  6. Pub. L. 94–455 § 1204(c)(10) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7103(a)(4)

    Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate.

    Enacted provision · exact public law section
    (10) Section 7103(a)(4) (relating to a cross reference) is 26 USC 7103. repealed.

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

    Struck · 26 U.S.C. § 7103(b)(1)

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

    Source evidence

    Code amendment note
    Subsec. (b)(1). 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”.

  8. Pub. L. 94–455 § 1906(a)(40) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7103(d)

    Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, process, renovated, or adulterated butter, and white phosphorus matches

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, process, renovated, or adulterated butter, and white phosphorus matches.

    Enacted provision · exact public law section
    (40) Amendment of section 7103.— Section 7103 (relating to cross references regarding bonds) is amended by striking out subsection (d). ‘

  9. Pub. L. 95–628 § 9(b)(2) · 92 Stat. 3627

    Added · 26 U.S.C. § 7103(a)(4)

    Pub. L. 95–628 added par. (4)

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 95–628 added par. (4).

    Enacted provision · exact public law section
    (2) Subsection (a) of section 7103 is amended by inserting 26 USC 7103. after paragraph (3) the following new paragraph: “(4) For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).”

  10. Tax Reform Act of 1986

    Pub. L. 99–514 title XV § 1566(c) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 7103(b)(4)

    Pub. L. 99–514 substituted “$100,000” for “$1,000”

    Source evidence

    Code amendment note
    Subsec. (b)(4). Pub. L. 99–514 substituted “$100,000” for “$1,000”.

    Enacted provision · exact public law section
    (c) Technical Amendment.— Paragraph (4) of section 7103(b) is amended by striking out “$1,000” and inserting in lieu thereof “$100,000”.

    Effective date note
    Amendment by Pub. L. 99–514 effective Oct. 22, 1986, see section 1566(e) of Pub. L. 99–514, set out as a note under section 7325 of this title.

9 of 10 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1965–1986 · 7 rounds

1986

Subsec. (b)(4). Pub. L. 99–514 substituted “$100,000” for “$1,000”.

1978

Subsec. (a)(4). Pub. L. 95–628 added par. (4).

1976

Subsec. (a)(4). Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate.

Subsec. (b)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (d). Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, process, renovated, or adulterated butter, and white phosphorus matches.

1974

Subsec. (d)(3)(C). Pub. L. 93–490 struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c).

1972

Subsec. (e). Pub. L. 92–310 repealed subsec. (e) which contained cross references for personnel bonds.

1970

Subsec. (d)(3)(D). Pub. L. 91–513 struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b).

1965

Subsec. (d)(3)(F). Pub. L. 89–44 struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 effective , see section 1566(e) of Pub. L. 99–514, set out as a note under section 7325 of this title.

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–628 applicable with respect to penalties assessed more than 60 days after , see section 9(c) of Pub. L. 95–628, set out as a note under section 6672 of this title.

Effective Date of 1976 Amendment

Amendment by section 1204(c)(10) of Pub. L. 94–455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after , see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under section 6851 of this title.

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–490 applicable to filled cheese manufactured, imported, or sold after , see section 3(c) of Pub. L. 93–490, set out as an Effective Date of Repeal note under section 4831 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after , see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 applicable with respect to articles sold on or after , see section 802(d)(1) of Pub. L. 89–44, set out as a note under section 4082 of this title.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.

Credits

1954–1986 · 8 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 847
  2. 1965Pub. L. 89–44, title VIII, § 802(b)(3), , 79 Stat. 159
  3. 1970Pub. L. 91–513, title III, § 1102(e), , 84 Stat. 1292
  4. 1972Pub. L. 92–310, title II, § 230(c), , 86 Stat. 209
  5. 1974Pub. L. 93–490, § 3(b)(7), , 88 Stat. 1467
  6. 1976Pub. L. 94–455, title XII, § 1204(c)(10), title XIX, § 1906(a)(40), (b)(13)(A), , 90 Stat. 1699, 1830, 1834
  7. 1978Pub. L. 95–628, § 9(b)(2), , 92 Stat. 3633
  8. 1986Pub. L. 99–514, title XV, § 1566(c), , 100 Stat. 2763.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 89–44, title VIII, § 802(b)(3), , 79 Stat. 159; Pub. L. 91–513, title III, § 1102(e), , 84 Stat. 1292; Pub. L. 92–310, title II, § 230(c), , 86 Stat. 209; Pub. L. 93–490, § 3(b)(7), , 88 Stat. 1467; Pub. L. 94–455, title XII, § 1204(c)(10), title XIX, § 1906(a)(40), (b)(13)(A), , 90 Stat. 1699, 1830, 1834; Pub. L. 95–628, § 9(b)(2), , 92 Stat. 3633; Pub. L. 99–514, title XV, § 1566(c), , 100 Stat. 2763.)

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