§ 6302 Mode or time of collection

OLRC 119-134 · eCFR 2026-10-19 · 21 regs · 18 amending Acts · cited by 5 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 18 Acts · From 1939 Code § 1420(c) · § 1719 · § 2550(c) · § 2708 · § 3281 · § 3282 · § 3310(f)(2) · § 3652

1954195619761977197819801984198819891990199319941996201020142018(a) Establishment by regulations(b) Discretionary method(c) Use of Government depositaries(d) Time for payment of manufacturers’ excise tax on recreational equipment(e) Time for deposit of taxes on communications services and airline tickets(f) Time for deposit of certain excise taxes(g) Deposits of social security taxes and withheld income taxes(h) Use of electronic fund transfer system for collection of certain taxes
Connections Cited by 5 · Cites 4
§ 6302 Mode or time of collection
§ 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.§ 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.§ 1.6302-3 Deposit rules for estimated taxes of certain trusts.§ 1.6302-4 Voluntary payments by electronic funds transfer.§ 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.§ 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.§ 31.6302-0 Table of contents.§ 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.§ 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).§ 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.§ 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.§ 301.6302-1 Manner or time of collection of taxes.Prop. § 31.6302 Proposed 2000 · [Amended]Prop. § 301.6302-1 Proposed 2005 · Mode or time of collection of taxes.Prop. § 31.6302-0 Proposed 2007 · Table of contents.Prop. § 1.6302-1 Proposed 2010 · Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.Prop. § 1.6302-2 Proposed 2010 · Deposit rules for tax withheld on nonresident aliens and foreign corporations.Prop. § 1.6302-3 Proposed 2010 · Deposit rules for estimated taxes of certain trusts.Prop. § 1.6302-4 Proposed 2010 · Voluntary payments by electronic funds transfer.Prop. § 31.6302-0 Proposed 2010 · [Amended]Prop. § 31.6302-1 Proposed 2010 · Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.Prop. § 31.6302-1T Proposed 2010 · Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992 (temporary).Prop. § 31.6302-2 Proposed 2010 · Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).Prop. § 31.6302-4 Proposed 2010 · Deposit rules for withheld income taxes attributable to nonpayroll payments.Prop. § 301.6302-1 Proposed 2010 · Manner or time of collection of taxes.
Amended 1993, 2010
  • 2010 Pub. L. 111-226 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).”
  • 1993 Pub. L. 103-182 Pub. L. 103–182 added subsec. (h) and redesignated former subsec. (h) as (i).

Cases: FE Schumacher Co. v. United States, 308 F. Supp. 2d 819 (N.D. Ohio 2004)

Forms: Form 944; Form 941; Form 943; Form 945

Final rules 27

    (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.

    § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
    Cited by 2

      (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.

      § 31.6302(b)-1 Method of collection.
      Amended 1956, 1976, 1990, 1996
      • 1996 Pub. L. 104-188 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.
      • 1990 Pub. L. 101-508 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.
      • 1976 Pub. L. 94-455 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”.
      • 1956 Act June 29, 1956, inserted reference to section 4481 of chapter 36.
      Cited by 3

        (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.

        § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.§ 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.§ 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.§ 31.6302(c)-4 Cross references.§ 40.6302(c)-1 Deposits.§ 40.6302(c)-2 Special rules for September.§ 40.6302(c)-3 Deposits under chapter 33.Prop. § 40.6302(c)-0 Proposed 1994 · Table of contents.Prop. § 40.6302(c)-1 Proposed 1994 · Prop. § 40.6302(c)-4 Proposed 1994 · Prop. § 40.6302(c)-5 Proposed 1995 · Use of Government depositaries; rules under sections 6302(e) and (f).Prop. § 40.6302(c)-1 Proposed 2008 · [Amended]Prop. § 31.6302(c)-2A Proposed 2010 · [Removed]Prop. § 31.6302(c)-3 Proposed 2010 · Deposit rules for taxes under the Federal Unemployment Tax Act.Prop. § 40.6302(c)-1 Proposed 2010 · Deposits.Prop. § 40.6302(c)-2 Proposed 2010 · [Amended]Prop. § 40.6302(c)-3 Proposed 2010 ·
        Amended 1976, 1977
        • 1977 Pub. L. 95-147 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 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

        Cases: Wiemerslage v. United States, 838 F.2d 899 (7th Cir. 1988); Kurt Orban Co. v. Commissioner, 90 T.C. 275 (1988)

        Cited by 6

          (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.

          Amended 1978, 1980, 1984, 1988, 2010
          • 2010 Pub. L. 111-237 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.”
          • 1988 Pub. L. 100-647 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.”
          • 1984 Pub. L. 98-369 Pub. L. 98–369 added subsec. (d) and redesignated former subsec. (d) as (e).
          • 1980 Pub. L. 96-223 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 Pub. L. 95-600 Pub. L. 95–600 added subsec. (d).

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

          Amended 1984, 1988, 1989, 1990, 1994
          • 1994 Pub. L. 103-465 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.”
          • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11217(b)(1), inserted “communications services and” before “airline” in heading and “section 4251 or” after “imposed by” in text.
          • 1989 Pub. L. 101-239 Pub. L. 101–239, § 7502(a), added subsec. (e). Former subsec. (e) redesignated (f).
          • 1988 Pub. L. 100-418 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 Pub. L. 98-369 Pub. L. 98–369 added subsec. (d) and redesignated former subsec. (d) as (e).
          Cited by 2

            (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

            Amended 2014
            • 2014 Pub. L. 113-295 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”.

            Cited by 1

              (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.

              Amended 2018
              • 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “section 4251” for “sections 4251”.
              Cited by 2

                (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—

                Cited by 1

                  (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

                  Amended 1989, 1993, 1994
                  • 1994 Pub. L. 103-465 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:
                  • 1994 “(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.
                  • 1994 “(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 Pub. L. 103-66 Pub. L. 103–66 inserted “and diesel fuel” after “gasoline” in heading.
                  • 1989 Pub. L. 101-239 Pub. L. 101–239, § 7507(a), added subsec. (f). Former subsec. (f) redesignated (g).
                  • 1989 Pub. L. 101-239 Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f).

                  (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.

                  Amended 2014
                  • 2014 Pub. L. 113-295 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.”
                  Cited by 3

                    (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—

                    Cited by 2

                      (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”.

                      Cited by 1

                        (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.

                        Amended 1989, 1990, 1996
                        • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1702(c)(3), inserted “, 22,” after “chapters 21”.
                        • 1990 Pub. L. 101-508 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 Pub. L. 101-239 Pub. L. 101–239, § 7632(a), added subsec. (g). Former subsec. (g) redesignated (h).
                        • 1989 Pub. L. 101-239 Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g).

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

                        Amended 1989, 1993, 2014
                        • 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(110)(C), redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read as follows:
                        • 2014 “(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.
                        • 2014 “(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.”
                        • 1993 Pub. L. 103-182 Pub. L. 103–182 added subsec. (h) and redesignated former subsec. (h) as (i).
                        • 1989 Pub. L. 101-239 Pub. L. 101–239, § 7632(a), redesignated former subsec. (g) as (h).
                        Cited by 1

                          (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.

                          Cited by 2

                            (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—

                            Amended 2014
                            • 2014 Pub. L. 113-295 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.

                            (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.

                            Amended 2014
                            • 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(110)(C), redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read as follows:
                            • 2014 “(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.
                            • 2014 “(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.”