US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 7103

Cross references—Other provisions for bonds

(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.

Aug. 16, 1954, ch. 73668A Stat. 847Pub. L. 89–44, title VIII, § 802(b)(3)79 Stat. 159Pub. L. 91–513, title III, § 1102(e)84 Stat. 1292Pub. L. 92–310, title II, § 230(c)86 Stat. 209Pub. L. 93–490, § 3(b)(7)88 Stat. 1467Pub. L. 94–455, title XII, § 1204(c)(10)90 Stat. 1699Pub. L. 95–628, § 9(b)(2)92 Stat. 3633Pub. L. 99–514, title XV, § 1566(c)100 Stat. 2763(, ; , , ; , , ; , , ; , , ; , title XIX, § 1906(a)(40), (b)(13)(A), , , 1830, 1834; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 99–5141986—Subsec. (b)(4). substituted “$100,000” for “$1,000”.

Pub. L. 95–6281978—Subsec. (a)(4). added par. (4).

Pub. L. 94–455, § 1204(c)(10)1976—Subsec. (a)(4). , 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.

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

Pub. L. 94–455, § 1906(a)(40)Subsec. (d). , 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.

Pub. L. 93–4901974—Subsec. (d)(3)(C). struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c).

Pub. L. 92–3101972—Subsec. (e). repealed subsec. (e) which contained cross references for personnel bonds.

Pub. L. 91–5131970—Subsec. (d)(3)(D). struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b).

Pub. L. 89–441965—Subsec. (d)(3)(F). 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

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

Effective Date of 1978 Amendment

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

Effective Date of 1976 Amendment

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

Effective Date of 1974 Amendment

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

Effective Date of 1970 Amendment

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

Effective Date of 1965 Amendment

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

Savings Provision

section 1102 of Pub. L. 91–513section 1103 of Pub. L. 91–513section 171 of Title 21Prosecutions 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 not to be affected or abated by reason thereof, see , set out as a note under , Food and Drugs.