26 USC 6302 - Mode or time of collection

U.S Code last checked for updates: May 05, 2024

§ 6302.

Mode or time of collection

(a)

Establishment by regulations

(b)

Discretionary method

(c)

Use of Government depositaries

(d)

Time for payment of manufacturers’ excise tax on recreational equipment

(e)

Time for deposit of taxes on communications services and airline tickets

(1)

In general

(2)

Special rule for tax due in September

(A)

Amounts considered collected

(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

(f)

Time for deposit of certain excise taxes

(1)

General rule

(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

(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

(h)

Use of electronic fund transfer system for collection of certain taxes

(1)

Establishment of system

(A)

In general

(B)

Exemptions

(2)

Definitions

For purposes of this subsection—

(A)

Depository tax

(B)

Electronic fund transfer

(3)

Coordination with other electronic fund transfer requirements

(Aug. 16, 1954, ch. 736, 68A Stat. 775; June 29, 1956, ch. 462, title II, § 206(b), 70 Stat. 391; Pub. L. 94–455, title XIX, § 1906(a)(17), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 95–147, § 3(a), Oct. 28, 1977, 91 Stat. 1228; Pub. L. 95–600, title I, § 105(e), Nov. 6, 1978, 92 Stat. 2776; Pub. L. 96–223, title I, § 101(c)(2), Apr. 2, 1980, 94 Stat. 250; Pub. L. 98–369, div. A, title X, § 1015(c), July 18, 1984, 98 Stat. 1018; Pub. L. 100–418, title I, § 1941(b)(2)(G), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title VI, § 6107(a), Nov. 10, 1988, 102 Stat. 3712; Pub. L. 101–239, title VII, §§ 7502(a), 7507(a), 7632(a), Dec. 19, 1989, 103 Stat. 2362, 2369, 2379; Pub. L. 101–508, title XI, §§ 11217(b)(1), 11334(a), 11801(c)(22)(A), Nov. 5, 1990, 104 Stat. 1388–437, 1388–470, 1388–528; Pub. L. 103–66, title XIII, § 13242(d)(15), Aug. 10, 1993, 107 Stat. 524; Pub. L. 103–182, title V, § 523(a), Dec. 8, 1993, 107 Stat. 2161; Pub. L. 103–465, title VII, § 712(a), (d), Dec. 8, 1994, 108 Stat. 4999, 5001; Pub. L. 104–188, title I, §§ 1702(c)(3), 1704(t)(52), Aug. 20, 1996, 110 Stat. 1869, 1890; Pub. L. 111–226, title II, § 219(b)(2), Aug. 10, 2010, 124 Stat. 2403; Pub. L. 111–237, § 2(a), Aug. 16, 2010, 124 Stat. 2497; Pub. L. 113–295, div. A, title II, § 221(a)(110), Dec. 19, 2014, 128 Stat. 4053; Pub. L. 115–141, div. U, title IV, § 401(a)(279), Mar. 23, 2018, 132 Stat. 1197.)

cite as: 26 USC 6302