Editorial Notes
Amendments
2018—Subsec. (e)(2)(A). Pub. L. 115–141 substituted “section 4251” for “sections 4251”.
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:
“(A) Coordination with certain excise taxes.—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.
“(B) Additional requirement.—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.”
2010—Subsec. (d). Pub. L. 111–237 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.”
Subsec. (i). Pub. L. 111–226 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).”
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:
“(1) General rule.—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.
“(2) Special rule where due date falls on saturday, sunday, or holiday.—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.”
1993—Subsec. (f). Pub. L. 103–66 inserted “and diesel fuel” after “gasoline” in heading.
Subsecs. (h), (i). Pub. L. 103–182 added subsec. (h) and redesignated former subsec. (h) as (i).
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).
1988—Subsec. (d). Pub. L. 100–647 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.”
Subsec. (e). Pub. L. 100–418 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).”
1984—Subsecs. (d), (e). Pub. L. 98–369 added subsec. (d) and redesignated former subsec. (d) as (e).
1980—Subsec. (d). Pub. L. 96–223 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).
1978—Subsec. (d). Pub. L. 95–600 added subsec. (d).
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”.
1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
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”.
Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
1956—Subsec. (b). Act June 29, 1956, inserted reference to section 4481 of chapter 36.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
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].”
Amendment by Pub. L. 111–226 applicable to taxable years beginning after Dec. 31, 2010, see section 219(c) of Pub. L. 111–226, set out as a note under section 32 of this title.
Effective Date of 1993 Amendments
Pub. L. 103–182, title V, § 523(b)(1), Dec. 8, 1993, 107 Stat. 2163, which provided that the amendments made by section 523 of Pub. L. 103–182 took effect on the date the North American Free Trade Agreement entered into force with respect to the United States (Jan. 1, 1994), was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).
Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.
Effective Date of 1990 Amendment
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.”
Effective Date of 1989 Amendment
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:
“(1) General rule.—
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.
Effective Date of 1988 Amendments
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.”
Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.
Regulations
Pub. L. 103–182, title V, § 523(b)(2), Dec. 8, 1993, 107 Stat. 2163, which required temporary regulations under subsec. (h) of this section to be prescribed no later than 210 days after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).
Savings Provision
For provisions that nothing in amendment by section 11801(c)(22)(A) of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
Delayed Deposits of Highway Motor Fuel Tax Revenues
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.”
Waiver of Penalty Through June 30, 1998, on Small Businesses Failing To Make Electronic Fund Transfers of Taxes
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—
“(1)
such person is a member of a class of taxpayers first required to use such system on or after July 1, 1997, and
“(2)
such failure occurs before July 1, 1998.”
Delayed Deposits of Airport Trust Fund Tax Revenues
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—
“(1)
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,
“(2)
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
“(3)
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.”
Delay of Electronic Fund Transfer Requirement
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.”
Depositary Schedules
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.”
