Source: https://www.law.cornell.edu/uscode/text/26/6302
Timestamp: 2016-09-30 00:44:10
Document Index: 138535957

Matched Legal Cases: ['§ 6302', '§\u202f206', '§\u202f1906', '§\u202f3', '§\u202f105', '§\u202f101', '§\u202f1015', '§\u202f1941', '§\u202f6107', '§\u202f7502', '§\u202f11217', '§\u202f13242', '§\u202f523', '§\u202f712', '§\u202f1702', '§\u202f219', '§\u202f2', '§\u202f221', '§\u202f221', '§\u202f221', '§\u202f221', '§\u202f221', '§\u202f1704', '§\u202f1702', '§\u202f712', '§\u202f712', '§\u202f11801', '§\u202f11217', '§\u202f11334', '§\u202f7502', '§\u202f7507', '§\u202f7502', '§\u202f7632', '§\u202f7507', '§\u202f7632', '§\u202f1906', '§\u202f2', '§\u202f523', '§\u202f11217', '§\u202f11334', '§\u202f7502', '§\u202f7507', '§\u202f7632', '§\u202f11334', '§\u202f11334', '§\u202f6107', '§\u202f3', '§\u202f523', '§\u202f901', '§\u202f931', '§\u202f1031', '§\u202f1809', '§\u202f226', '§\u202f2', '§\u202f227', 'art 1', 'art 20', 'art 25', 'art 31', 'art 51', 'art 57', 'art 19', 'art 24', 'art 25', 'art 26', 'art 27', 'art 28', 'art 40', 'art 41', 'art 53', 'art 203', 'art 21431', 'art 380']

26 U.S. Code § 6302 - Mode or time of collection | US Law | LII / Legal Information Institute
In the case of a person required to make deposits of the tax imposed by sections [1] 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.
(B) Special rule where September 29 is on Saturday or SundayIf September 29 falls on a Saturday or Sunday, the due date under subparagraph (A) shall be—
(2) Taxes on ozone depleting chemicalsIf 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—
(4) Special rule where due date on Saturday or SundayIf, 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—
(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.)
2014—Subsec. (e)(2). Pub. L. 113–295, § 221(a)(110)(A), substituted “imposed by sections 4251, 4261, or 4271 with respect to” for “imposed by—
“(i) section 4251, or
“(ii) effective on January 1, 1997, section 4261 or 4271,
with respect to”.
Subsec. (f)(1). Pub. L. 113–295, § 221(a)(110)(B), 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 January 1, 1997.”
Subsec. (h)(2). Pub. L. 113–295, § 221(a)(110)(C)(i), redesignated par. (3) as (2) and struck out former par. (2) which related to phase-in of the electronic fund transfer system.
Subsec. (h)(3), (4). Pub. L. 113–295, § 221(a)(110)(C), redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read as follows:
1996—Subsec. (b). Pub. L. 104–188, § 1704(t)(52), provided that section 11801(c)(22)(A) of Pub. L. 101–508 shall be applied as if “chapters 21” appeared instead of “chapter 21” in the material to be stricken. See 1990 Amendment note below.
Subsec. (g). Pub. L. 104–188, § 1702(c)(3), inserted “, 22,” after “chapters 21”.
1994—Subsec. (e). Pub. L. 103–465, § 712(d), 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.”
Subsec. (f). Pub. L. 103–465, § 712(a), substituted “certain excise taxes” for “taxes on gasoline and diesel fuel” in heading and amended text generally. Prior to amendment, text read as follows:
1990—Subsec. (b). Pub. L. 101–508, § 11801(c)(22)(A), 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.
Subsec. (e). Pub. L. 101–508, § 11217(b)(1), inserted “communications services and” before “airline” in heading and “section 4251 or” after “imposed by” in text.
Subsec. (g). Pub. L. 101–508, § 11334(a), 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.
1989—Subsec. (e). Pub. L. 101–239, § 7502(a), added subsec. (e). Former subsec. (e) redesignated (f).
Subsec. (f). Pub. L. 101–239, § 7507(a), added subsec. (f). Former subsec. (f) redesignated (g).
Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f).
Subsec. (g). Pub. L. 101–239, § 7632(a), added subsec. (g). Former subsec. (g) redesignated (h).
Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g).
Subsec. (h). Pub. L. 101–239, § 7632(a), redesignated former subsec. (g) as (h).
1977—Subsec. (c). Pub. L. 95–147 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”.
Subsec. (b). Pub. L. 94–455, § 1906(a)(17), (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. 111–237, § 2(b), Aug. 16, 2010, 124 Stat. 2497, provided that: “The amendment made by subsection (a) [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after the date of the enactment of this Act [Aug. 16, 2010].”
Pub. L. 103–182, title V, § 523(b)(1), Dec. 8, 1993, 107 Stat. 2163, provided that: “The amendments made by this section [amending this section] shall take effect on the date the Agreement [North American Free Trade Agreement] enters into force with respect to the United States [Jan. 1, 1994].”
Pub. L. 101–508, title XI, § 11217(b)(2), Nov. 5, 1990, 104 Stat. 1388–437, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to payments of taxes considered collected during semimonthly periods beginning after December 31, 1990.”
Pub. L. 101–508, title XI, § 11334(c), Nov. 5, 1990, 104 Stat. 1388–470, provided that: “The amendments made by this section [amending this section and provisions set out below] shall apply to amounts required to be deposited after December 31, 1990.”
Pub. L. 101–239, title VII, § 7502(b), Dec. 19, 1989, 103 Stat. 2362, provided that: “The amendment made by subsection (a) [amending this section] shall apply to payments of taxes considered collected for semimonthly periods beginning after June 30, 1990.”
Pub. L. 101–239, title VII, § 7507(b), Dec. 19, 1989, 103 Stat. 2369, provided that: “The amendment made by subsection (a) [amending this section] shall apply to payments of taxes for tax periods beginning after December 31, 1989.”
Pub. L. 101–239, title VII, § 7632(b), Dec. 19, 1989, 103 Stat. 2379, as amended by Pub. L. 101–508, title XI, § 11334(b), Nov. 5, 1990, 104 Stat. 1388–470, provided that:
Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply to amounts required to be deposited after July 31, 1990.
Repealed. Pub. L. 101–508, title XI, § 11334(b), Nov. 5, 1990, 104 Stat. 1388–470.]”
Pub. L. 100–647, title VI, § 6107(b), Nov. 10, 1988, 102 Stat. 3712, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to articles sold by the manufacturer, producer, or importer after December 31, 1988.”
Pub. L. 95–147, § 3(c), Oct. 28, 1977, 91 Stat. 1228, provided that: “The amendments made by this section [amending this section and section 7502 of this title] shall apply to amounts deposited after the date of the enactment of this Act [Oct. 28, 1977].”
Pub. L. 103–182, title V, § 523(b)(2), Dec. 8, 1993, 107 Stat. 2163, provided that: “Not later than 210 days after the date of enactment of this Act [Dec. 8, 1993], the Secretary of the Treasury or his delegate shall prescribe temporary regulations under section 6302(h) of the Internal Revenue Code of 1986 (as added by this section).”
Pub. L. 105–34, title IX, § 901(e), Aug. 5, 1997, 111 Stat. 872, provided that: “Notwithstanding section 6302 of the Internal Revenue Code of 1986, in the case of deposits of taxes imposed by sections 4041 and 4081 (other than subsection (a)(2)(A)(ii)) of the Internal Revenue Code of 1986, the due date for any deposit which would (but for this subsection) be required to be made after July 31, 1998, and before October 1, 1998, shall be October 5, 1998.”
Pub. L. 105–34, title IX, § 931, Aug. 5, 1997, 111 Stat. 881, provided that: “No penalty shall be imposed under the Internal Revenue Code of 1986 solely by reason of a failure by a person to use the electronic fund transfer system established under section 6302(h) of such Code if—
such person is a member of a class of taxpayers first required to use such system on or after July 1, 1997, and
such failure occurs before July 1, 1998.”
Pub. L. 105–34, title X, § 1031(g), Aug. 5, 1997, 111 Stat. 933, provided that: “Notwithstanding section 6302 of the Internal Revenue Code of 1986—
in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1997, and before October 1, 1997, shall be October 10, 1997,
in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1998, and before October 1, 1998, shall be October 5, 1998, and
in the case of deposits of taxes imposed by sections 4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after July 31, 1998, and before October 1, 1998, shall be October 5, 1998.”
Pub. L. 104–188, title I, § 1809, Aug. 20, 1996, 110 Stat. 1904, provided that: “Notwithstanding any other provision of law, the increase in the applicable required percentages for fiscal year 1997 in clauses (i)(IV) and (ii)(IV) of section 6302(h)(2)(C) of the Internal Revenue Code of 1986 shall not take effect before July 1, 1997.”
Pub. L. 98–76, title II, § 226, Aug. 12, 1983, 97 Stat. 426, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Effective on and after January 1, 1984, the times for making payments prescribed under section 6302 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] with respect to the taxes imposed by chapter 22 of such Code shall be the same as the times prescribed under such section which apply to the taxes imposed by chapters 21 and 24 of such Code.”
Pub. L. 98–76, title II, § 227(c), Aug. 12, 1983, 97 Stat. 426, provided that: “Section 226 [set out above] shall take effect on January 1, 1984.”
We truncate results at 20000 items. After that, you're on your own. Mode or Time of Collection : 2011-11-10
Mode or Time of Collection : 2011-02-04
Time and Place for Paying Tax Shown on Returns : 2011-02-04
Mode or Time of Collection : 2010-12-10
Mode or Time of Collection : 2009-04-03
Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday : 2009-04-03
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.26 CFR - Internal Revenue26 CFR Part 1 - INCOME TAXES26 CFR Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 195426 CFR Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 195426 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE26 CFR Part 51 - BRANDED PRESCRIPTION DRUG FEE26 CFR Part 57 - HEALTH INSURANCE PROVIDERS FEE
27 CFR - Alcohol, Tobacco Products and Firearms27 CFR Part 19 - DISTILLED SPIRITS PLANTS27 CFR Part 24 - WINE27 CFR Part 25 - BEER27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS27 CFR Part 27 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER27 CFR Part 28 - EXPORTATION OF ALCOHOL27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO27 CFR Part 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
31 CFR - Money and Finance: Treasury31 CFR Part 203 - PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM31 CFR Part 21431 CFR Part 380 - COLLATERAL ACCEPTABILITY AND VALUATION