# § 6302. Mode or time of collection
**(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—
not later than September 29.
**(A)** the second semimonthly period in August, and
**(B)** the period beginning on September 1 and ending on September 11,
**(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.
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**Source Credit**: (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.)
## Editorial Notes
### Amendments
2018—Subsec. (e)(2)(A). substituted “section 4251” for “sections 4251”.
2014—Subsec. (e)(2). , substituted “imposed by sections 4251, 4261, or 4271 with respect to” for “imposed by—
“(i) section 4251, or
“(ii) effective on , section 4261 or 4271,
with respect to”.
Subsec. (f)(1). , 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 .”
Subsec. (h)(2). , 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). , redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read as follows:
“(A) .—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) .—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). 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). 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). , provided that 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). , inserted “, 22,” after “chapters 21”.
1994—Subsec. (e). , 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). , 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) .—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) .—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). inserted “and diesel fuel” after “gasoline” in heading.
Subsecs. (h), (i). added subsec. (h) and redesignated former subsec. (h) as (i).
1990—Subsec. (b). , 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). , inserted “communications services and” before “airline” in heading and “section 4251 or” after “imposed by” in text.
Subsec. (g). , 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). , added subsec. (e). Former subsec. (e) redesignated (f).
Subsec. (f). , added subsec. (f). Former subsec. (f) redesignated (g).
, redesignated former subsec. (e) as (f).
Subsec. (g). , added subsec. (g). Former subsec. (g) redesignated (h).
, redesignated former subsec. (f) as (g).
Subsec. (h). , redesignated former subsec. (g) as (h).
1988—Subsec. (d). 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). 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). added subsec. (d) and redesignated former subsec. (d) as (e).
1980—Subsec. (d). 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). added subsec. (d).
1977—Subsec. (c). 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). , struck out “or his delegate” after “Secretary”.
Subsec. (b). , (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). , struck out “or his delegate” after “Secretary” wherever appearing.
1956—Subsec. (b). Act , inserted reference to section 4481 of chapter 36.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2014 Amendment
Amendment by effective , subject to a savings provision, see , set out as a note under .
### Effective Date of 2010 Amendment
> “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 [
>
> ].”
, , , provided that:
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1996 Amendment
Amendment by effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1994 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1993 Amendments
, , , which provided that the amendments made by took effect on the date the North American Free Trade Agreement entered into force with respect to the United States (), was repealed by , , , effective on the date the USMCA entered into force ().
Amendment by effective , see , set out as a note under .
### Effective Date of 1990 Amendment
> “The amendment made by paragraph (1) [amending this section] shall apply to payments of taxes considered collected during semimonthly periods beginning after
>
> .”
, , , 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
>
> .”
, , , provided that:
### Effective Date of 1989 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply to payments of taxes considered collected for semimonthly periods beginning after
>
> .”
, , , provided that:
> “The amendment made by subsection (a) [amending this section] shall apply to payments of taxes for tax periods beginning after
>
> .”
, , , 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.
>
> **“[(2)** Repealed. Pub. L. 101–508, title XI, § 11334(b), Nov. 5, 1990, 104 Stat. 1388–470.]”
, , , as amended by , , , provided that:
### Effective Date of 1988 Amendments
> “The amendment made by subsection (a) [amending this section] shall apply with respect to articles sold by the manufacturer, producer, or importer after
>
> .”
, , , provided that:
Amendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable with respect to articles sold by manufacturer, producer, or importer after , see , set out as an Effective Date note under .
### Effective Date of 1980 Amendment
Amendment by applicable to periods after , see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by effective with respect to remuneration paid after , see , set out as a note under .
### Effective Date of 1977 Amendment
> “The amendments made by this section [amending this section and
>
> ] shall apply to amounts deposited after the date of the enactment of this Act [
>
> ].”
, , , provided that:
### Regulations
, , , which required temporary regulations under subsec. (h) of this section to be prescribed no later than 210 days after , was repealed by , , , effective on the date the USMCA entered into force ().
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .
### Delayed Deposits of Highway Motor Fuel Tax Revenues
> “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
>
> , and before
>
> , shall be
>
> .”
, , , provided that:
### Waiver of Penalty Through June 30, 1998, on Small Businesses Failing To Make Electronic Fund Transfers of Taxes
> **“(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.”
, , , provided that:
### Delayed Deposits of Airport Trust Fund Tax Revenues
> **“(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.”
, , , provided that:
### Delay of Electronic Fund Transfer Requirement
> “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
>
> .”
, , , provided that:
### Depositary Schedules
> “Effective on and after
>
> , 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.”
, , , as amended by , , , provided that:
> “Section 226 [set out above] shall take effect on
>
> .”
, , , provided that: