§ 7509. Expenditures incurred by the United States Postal Service

Statutory text

The Postmaster General or his delegate shall at least once a month transfer to the Treasury of the United States a statement of the additional expenditures in the District of Columbia and elsewhere incurred by the United States Postal Service in performing the duties, if any, imposed upon such Service with respect to chapter 21, relating to the tax under the Federal Insurance Contributions Act, and the Secretary shall be authorized and directed to advance from time to time to the credit of the United States Postal Service, from appropriations made for the collection of the taxes imposed by chapter 21, such sums as may be required for such additional expenditures incurred by the United States Postal Service.

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.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 899 · 68A Stat. 899
Enacted · 26 U.S.C. § 7509
Aug. 16, 1954, ch. 736, 68A Stat. 899
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 899
1976
Pub. L. 94–455 title XIX § 1906(a)(52) · 90 Stat. 1520
1. Substituted · 26 U.S.C. § 7509
  Pub. L. 94–455 substituted “United States Postal Service” for “Post Office Department”
2. Substituted · 26 U.S.C. § 7509
  Pub. L. 94–455 substituted “such Service” for “such Department”
3. Struck · 26 U.S.C. § 7509
  Pub. L. 94–455 struck out “, together with the receipts required to be deposited under section 6803(a),” after “Treasury of the United States” and “or his delegate” after “Secretary”
Source evidence
Code amendment note
Pub. L. 94–455 substituted “United States Postal Service” for “Post Office Department” in section catchline and wherever appearing in text, “such Service” for “such Department”, and struck out “, together with the receipts required to be deposited under section 6803(a),” after “Treasury of the United States” and “or his delegate” after “Secretary”.
Enacted provision · exact public law section
(52) Amendments of section 7509.— Section 7509 (relating to expenditures incurred by the Post Office Department) is amended— (A) in the section heading, by striking out “POST OFFICE DEPARTMENT” and inserting in lieu thereof “UNITED STATES POSTAL SERVICE”; (B) by striking out “Post Office Department” each place it appears and inserting in lieu thereof “United States Postal Service”; (C) by striking out “such Department” and inserting in lieu thereof “such Service”; and (D) by striking out “, together with the receipts required to be deposited under section 6803(a),”,
Effective date note
Amendment by Pub. L. 94–455 effective first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

3 of 4 references resolved to an enrolled provision · 1 partial

Editorial Notes

References in Text

The Federal Insurance Contributions Act, referred to in text, is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.

Amendments

1976—Pub. L. 94–455 substituted “United States Postal Service” for “Post Office Department” in section catchline and wherever appearing in text, “such Service” for “such Department”, and struck out “, together with the receipts required to be deposited under section 6803(a),” after “Treasury of the United States” and “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Credits

1954–1976 · 2 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 899
1976Pub. L. 94–455, title XIX, § 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 899; Pub. L. 94–455, title XIX, § 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.)