Establishment by regulations
If the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations.
Discretionary method
Whether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section 4481 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.
Use of Government depositaries
The Secretary may authorize Federal Reserve banks, and incorporated banks, trust companies, domestic building and loan associations, or credit unions which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks, trust companies, domestic building and loan associations, and credit unions is to be treated as payment of such tax to the Secretary.
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.
Time for deposit of taxes on communications services and airline tickets
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 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.
Special rule for tax due in September
Amounts considered collected
In the case of a person required to make deposits of the tax imposed by section 4251, 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.
Special rule where September 29 is on Saturday or Sunday
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”.
Time for deposit of certain excise taxes
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.
Taxes on ozone depleting chemicals
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”.
Special rule where due date on Saturday or Sunday
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, 22, 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.
Use of electronic fund transfer system for collection of certain taxes
Establishment of system
In general
The Secretary shall prescribe such 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.
Exemptions
The regulations prescribed under subparagraph (A) may contain such exemptions as the Secretary may deem appropriate.
Definitions
Depository tax
The term “depository tax” means any tax if the Secretary is authorized to require deposits of such tax.
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.
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.
Aug. 16, 1954, ch. 73668A Stat. 775June 29, 1956, ch. 46270 Stat. 391Pub. L. 94–455, title XIX, § 1906(a)(17)90 Stat. 1825Pub. L. 95–147, § 3(a)91 Stat. 1228Pub. L. 95–600, title I, § 105(e)92 Stat. 2776Pub. L. 96–223, title I, § 101(c)(2)94 Stat. 250Pub. L. 98–369, div. A, title X, § 1015(c)98 Stat. 1018Pub. L. 100–418, title I, § 1941(b)(2)(G)102 Stat. 1323Pub. L. 100–647, title VI, § 6107(a)102 Stat. 3712Pub. L. 101–239, title VII103 Stat. 2362Pub. L. 101–508, title XI104 Stat. 1388–437Pub. L. 103–66, title XIII, § 13242(d)(15)107 Stat. 524Pub. L. 103–182, title V, § 523(a)107 Stat. 2161Pub. L. 103–465, title VII, § 712(a)108 Stat. 4999Pub. L. 104–188, title I110 Stat. 1869Pub. L. 111–226, title II, § 219(b)(2)124 Stat. 2403Pub. L. 111–237, § 2(a)124 Stat. 2497Pub. L. 113–295, div. A, title II, § 221(a)(110)128 Stat. 4053Pub. L. 115–141, div. U, title IV, § 401(a)(279)132 Stat. 1197(, ; , title II, § 206(b), ; , (b)(13)(A), , , 1834; , , ; , , ; , , ; , , ; , , ; , , ; , §§ 7502(a), 7507(a), 7632(a), , , 2369, 2379; , §§ 11217(b)(1), 11334(a), 11801(c)(22)(A), , , 1388–470, 1388–528; , , ; , , ; , (d), , , 5001; , §§ 1702(c)(3), 1704(t)(52), , , 1890; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 115–1412018—Subsec. (e)(2)(A). substituted “section 4251” for “sections 4251”.
Pub. L. 113–295, § 221(a)(110)(A)2014—Subsec. (e)(2). , substituted “imposed by sections 4251, 4261, or 4271 with respect to” for “imposed by—
“(i) section 4251, or
“(ii) effective on , section 4261 or 4271,
with respect to”.
Pub. L. 113–295, § 221(a)(110)(B)Subsec. (f)(1). , 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 .”
Pub. L. 113–295, § 221(a)(110)(C)(i)Subsec. (h)(2). , redesignated par. (3) as (2) and struck out former par. (2) which related to phase-in of the electronic fund transfer system.
Pub. L. 113–295, § 221(a)(110)(C)Subsec. (h)(3), (4). , redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read as follows:
Coordination with certain excise taxes“(A) .—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.
Additional requirement“(B) .—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.”
Pub. L. 111–2372010—Subsec. (d). 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.”
Pub. L. 111–226Subsec. (i). 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).”
Pub. L. 104–188, § 1704(t)(52)section 11801(c)(22)(A) of Pub. L. 101–5081996—Subsec. (b). , provided that shall be applied as if “chapters 21” appeared instead of “chapter 21” in the material to be stricken. See 1990 Amendment note below.
Pub. L. 104–188, § 1702(c)(3)Subsec. (g). , inserted “, 22,” after “chapters 21”.
Pub. L. 103–465, § 712(d)1994—Subsec. (e). , 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.”
Pub. L. 103–465, § 712(a)Subsec. (f). , substituted “certain excise taxes” for “taxes on gasoline and diesel fuel” in heading and amended text generally. Prior to amendment, text read as follows:
General rule“(1) .—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.
Special rule where due date falls on saturday, sunday, or holiday“(2) .—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.”
Pub. L. 103–661993—Subsec. (f). inserted “and diesel fuel” after “gasoline” in heading.
Pub. L. 103–182Subsecs. (h), (i). added subsec. (h) and redesignated former subsec. (h) as (i).
Pub. L. 101–508, § 11801(c)(22)(A)1990—Subsec. (b). , 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.
Pub. L. 101–508, § 11217(b)(1)Subsec. (e). , inserted “communications services and” before “airline” in heading and “section 4251 or” after “imposed by” in text.
Pub. L. 101–508, § 11334(a)Subsec. (g). , 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.
Pub. L. 101–239, § 7502(a)1989—Subsec. (e). , added subsec. (e). Former subsec. (e) redesignated (f).
Pub. L. 101–239, § 7507(a)Subsec. (f). , added subsec. (f). Former subsec. (f) redesignated (g).
Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f).
Pub. L. 101–239, § 7632(a)Subsec. (g). , added subsec. (g). Former subsec. (g) redesignated (h).
Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g).
Pub. L. 101–239, § 7632(a)Subsec. (h). , redesignated former subsec. (g) as (h).
Pub. L. 100–6471988—Subsec. (d). 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.”
Pub. L. 100–418Subsec. (e). 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).”
Pub. L. 98–3691984—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).
Pub. L. 96–2231980—Subsec. (d). 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).
Pub. L. 95–6001978—Subsec. (d). added subsec. (d).
Pub. L. 95–1471977—Subsec. (c). 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”.
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455, § 1906(a)(17)Subsec. (b). , (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”.
Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (c). , struck out “or his delegate” after “Secretary” wherever appearing.
1956—Subsec. (b). Act , inserted reference to section 4481 of chapter 36.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .
Effective Date of 2010 Amendment
Pub. L. 111–237, § 2(b)124 Stat. 2497
Pub. L. 111–226section 219(c) of Pub. L. 111–226section 32 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1996 Amendment
section 1702(c)(3) of Pub. L. 104–188Pub. L. 101–508, title XIsection 1702(i) of Pub. L. 104–188section 38 of this titleAmendment by effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .
Effective Date of 1994 Amendment
Pub. L. 103–465section 712(e) of Pub. L. 103–465section 5061 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1993 Amendments
Pub. L. 103–182, title V, § 523(b)(1)107 Stat. 2163section 523 of Pub. L. 103–182Pub. L. 116–113, title VI, § 601134 Stat. 78, , , which provided that the amendments made by took effect on the date the North American Free Trade Agreement entered into force with respect to the United States (), was repealed by , , , effective on the date the USMCA entered into force ().
Pub. L. 103–66section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, § 11217(b)(2)104 Stat. 1388–437
Pub. L. 101–508, title XI, § 11334(c)104 Stat. 1388–470
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, § 7502(b)103 Stat. 2362
Pub. L. 101–239, title VII, § 7507(b)103 Stat. 2369
Pub. L. 101–239, title VII, § 7632(b)103 Stat. 2379Pub. L. 101–508, title XI, § 11334(b)104 Stat. 1388–470
General rule .—
Effective Date of 1988 Amendments
Pub. L. 100–647, title VI, § 6107(b)102 Stat. 3712
Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 1015(e) of Pub. L. 98–369section 4162 of this titleAmendment by applicable with respect to articles sold by manufacturer, producer, or importer after , see , set out as an Effective Date note under .
Effective Date of 1980 Amendment
Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–600section 105(g)(2) of Pub. L. 95–600section 6051 of this titleAmendment by effective with respect to remuneration paid after , see , set out as a note under .
Effective Date of 1977 Amendment
Pub. L. 95–147, § 3(c)91 Stat. 1228
Regulations
Pub. L. 103–182, title V, § 523(b)(2)107 Stat. 2163Pub. L. 116–113, title VI, § 601134 Stat. 78, , , which required temporary regulations under subsec. (h) of this section to be prescribed no later than 210 days after , was repealed by , , , effective on the date the USMCA entered into force ().
Savings Provision
section 11801(c)(22)(A) of Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .
Delayed Deposits of Highway Motor Fuel Tax Revenues
Pub. L. 105–34, title IX, § 901(e)111 Stat. 872
Waiver of Penalty Through , on Small Businesses Failing To Make Electronic Fund Transfers of Taxes
Pub. L. 105–34, title IX, § 931111 Stat. 881
Delayed Deposits of Airport Trust Fund Tax Revenues
Pub. L. 105–34, title X, § 1031(g)111 Stat. 933
Delay of Electronic Fund Transfer Requirement
Pub. L. 104–188, title I, § 1809110 Stat. 1904
Depositary Schedules
Pub. L. 98–76, title II, § 22697 Stat. 426Pub. L. 99–514, § 2100 Stat. 2095
Pub. L. 98–76, title II, § 227(c)97 Stat. 426