26 USC § 6314 - Receipt for taxes

---
identifier: "/us/usc/t26/s6314"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6314 - Receipt for taxes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6314"
section_name: "Receipt for taxes"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "B"
subchapter_name: "Receipt of Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6314. Receipt for taxes

**(a)** **General rule** The Secretary shall, upon request, give receipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no receipt shall be issued in lieu of a stamp representing a tax.

**(b)** **Duplicate receipts for payment of estate taxes** The Secretary shall, upon request, give to the person paying the tax under chapter 11 (relating to the estate tax) duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts.

**(c)** **Cross references**

**(1)** For receipt required to be furnished by employer to employee with respect to employment taxes, see section 6051.

**(2)** For receipt of discharge of fiduciary from personal liability, see section 2204.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.

1970—Subsec. (c)(2).  substituted “fiduciary” for “executor”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1970 Amendment

Amendment by  applicable with respect to decedents dying after , see , set out as a note under .