§ 6302. Mode or time of collection

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(a)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.

(b)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.

(c)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.

(d)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.

(e)Time for deposit of taxes on communications services and airline tickets

(1)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.

(2)Special rule for tax due in September

(A)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.

(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 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”.

(f)Time for deposit of certain excise taxes

(1)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.

(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 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”.

(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 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.

(h)Use of electronic fund transfer system for collection of certain taxes

(1)Establishment of system

(A)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.

(B)Exemptions The regulations prescribed under subparagraph

(A)may contain such exemptions as the Secretary may deem appropriate.

(2)Definitions For purposes of this subsection—

(A)Depository tax The term “depository tax” means any tax if the Secretary is authorized to require deposits of such tax.

(B)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.

(3)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. 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.)

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