§ 6317.
Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.
(Added [Pub. L. 91–53, § 2(c)], Aug. 7, 1969, [83 Stat. 92]; amended [Pub. L. 98–76, title II, § 231(b)(2)(B)], Aug. 12, 1983, [97 Stat. 429]; [Pub. L. 100–647, title VII, § 7106(c)(3)], Nov. 10, 1988, [102 Stat. 3773].)