26 USC 6311 - Payment of tax by commercially acceptable means

Editorial Notes

Amendments

2019—Subsec. (d)(2). Puspan. L. 116–25 inserted at end “The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.”

2018—Subsec. (d)(3)(D). Puspan. L. 115–141 substituted “section 103(g)” for “section 103(f)” and “1602(g)” for “1602(f)”.

1998—Subsec. (d)(2). Puspan. L. 105–277 substituted “under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A” for “under such contracts”.

Subsec. (e)(1). Puspan. L. 105–206 substituted “section 6103(k)(9)” for “section 6103(k)(8)”.

1997—Puspan. L. 105–34 amended section catchline and text generally, substituting provisions relating to payment of tax by commercially acceptable means for provisions consisting of subsecs. (a) and (span) relating to payment by check or money order and liability if a check or money order received is not duly paid.

1984—Subsec. (span)(2). Puspan. L. 98–369 substituted “or cashier’s check (or other guaranteed draft)” for “or cashier’s check”, “the amount of such check (or draft)” for “the amount of such check”, and “the financial institution” for “the bank or trust company”, and substituted “such financial institution” for “such bank” in two places.

1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendments

Amendment by Puspan. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 4003(l) of Puspan. L. 105–277, set out as a note under section 86 of this title.

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 effective on the day 9 months after Aug. 5, 1997, see section 1205(d) of Puspan. L. 105–34, set out as a note under section 6103 of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title IV, § 448(span), July 18, 1984, 98 Stat. 818, provided that:

“The amendments made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”

Regulations

Puspan. L. 105–206, title III, § 3703, July 22, 1998, 112 Stat. 777, provided that:

“The Secretary of the Treasury or the Secretary’s delegate shall establish such rules, regulations, and procedures as are necessary to allow payment of taxes by check or money order made payable to the United States Treasury.”

Required Notice of Certain Payments

Puspan. L. 104–168, title XII, § 1202, July 30, 1996, 110 Stat. 1470, provided that:

“If any payment is received by the Secretary of the Treasury or his delegate from any taxpayer and the Secretary cannot associate such payment with such taxpayer, the Secretary shall make reasonable efforts to notify the taxpayer of such inability within 60 days after the receipt of such payment.”