# 26 U.S.C. § 6302: Mode or time of collection Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6302(a)(1). ## § 6302(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. ## § 6302(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. ## § 6302(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. ## § 6302(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. ## § 6302(e) Time for deposit of taxes on communications services and airline tickets **§ 6302(e)(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. **§ 6302(e)(2) Special rule for tax due in September.** **§ 6302(e)(2)(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. **§ 6302(e)(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— **§ 6302(e)(2)(B)(i)** in the case of Saturday, the preceding day, and **§ 6302(e)(2)(B)(ii)** in the case of Sunday, the following day. **§ 6302(e)(2)(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”. ## § 6302(f) Time for deposit of certain excise taxes **§ 6302(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. **§ 6302(f)(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— **§ 6302(f)(2)(A)** the second semimonthly period in August, and **§ 6302(f)(2)(B)** the period beginning on September 1 and ending on September 11, not later than September 29. **§ 6302(f)(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”. **§ 6302(f)(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— **§ 6302(f)(4)(A)** in the case of Saturday, the preceding day, and **§ 6302(f)(4)(B)** in the case of Sunday, the following day. ## § 6302(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. ## § 6302(h) Use of electronic fund transfer system for collection of certain taxes **§ 6302(h)(1) Establishment of system.** **§ 6302(h)(1)(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. **§ 6302(h)(1)(B) Exemptions.** The regulations prescribed under subparagraph (A) may contain such exemptions as the Secretary may deem appropriate. **§ 6302(h)(2) Definitions.** For purposes of this subsection— **§ 6302(h)(2)(A) Depository tax.** The term “depository tax” means any tax if the Secretary is authorized to require deposits of such tax. **§ 6302(h)(2)(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. **§ 6302(h)(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. ## Regulations - [Treas. Reg. § 1.6302-1](/26/reg/1.6302-1.md): Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. (interprets § 6302) - [Treas. Reg. § 1.6302-2](/26/reg/1.6302-2.md): Deposit rules for tax withheld on nonresident aliens and foreign corporations. (interprets § 6302) - [Treas. Reg. § 1.6302-3](/26/reg/1.6302-3.md): Deposit rules for estimated taxes of certain trusts. (interprets § 6302) - [Treas. Reg. § 1.6302-4](/26/reg/1.6302-4.md): Voluntary payments by electronic funds transfer. (interprets § 6302) - [Treas. Reg. § 20.6302-1](/26/reg/20.6302-1.md): Voluntary payments of estate taxes by electronic funds transfer. (interprets § 6302) - [Treas. Reg. § 25.6302-1](/26/reg/25.6302-1.md): Voluntary payments of gift taxes by electronic funds transfer. (interprets § 6302) - [Treas. Reg. § 31.6302-0](/26/reg/31.6302-0.md): Table of contents. (interprets § 6302) - [Treas. Reg. § 31.6302-1](/26/reg/31.6302-1.md): Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. (interprets § 6302) - [Treas. Reg. § 31.6302-2](/26/reg/31.6302-2.md): Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). (interprets § 6302) - [Treas. Reg. § 31.6302-3](/26/reg/31.6302-3.md): Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992. (interprets § 6302) - [Treas. Reg. § 31.6302-4](/26/reg/31.6302-4.md): Deposit rules for withheld income taxes attributable to nonpayroll payments. (interprets § 6302) - [Treas. Reg. § 31.6302(b)-1](/26/reg/31.6302(b)-1.md): Method of collection. (interprets § 6302(b)) - [Treas. Reg. § 31.6302(c)-1](/26/reg/31.6302(c)-1.md): 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. (interprets § 6302(c)) - [Treas. Reg. § 31.6302(c)-2](/26/reg/31.6302(c)-2.md): 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. (interprets § 6302(c)) - [Treas. Reg. § 31.6302(c)-3](/26/reg/31.6302(c)-3.md): Deposit rules for taxes under the Federal Unemployment Tax Act. (interprets § 6302(c)) - [Treas. Reg. § 31.6302(c)-4](/26/reg/31.6302(c)-4.md): Cross references. (interprets § 6302(c)) - [Treas. Reg. § 40.6302(a)-1](/26/reg/40.6302(a)-1.md): Voluntary payments of excise taxes by electronic funds transfer. (interprets § 6302(a)) - [Treas. Reg. § 40.6302(c)-1](/26/reg/40.6302(c)-1.md): Deposits. (interprets § 6302(c)) - [Treas. Reg. § 40.6302(c)-2](/26/reg/40.6302(c)-2.md): Special rules for September. (interprets § 6302(c)) - [Treas. Reg. § 40.6302(c)-3](/26/reg/40.6302(c)-3.md): Deposits under chapter 33. (interprets § 6302(c)) - [Treas. Reg. § 301.6302-1](/26/reg/301.6302-1.md): Manner or time of collection of taxes. (interprets § 6302) ## Forms named in the regulations - [Form 944](https://www.irs.gov/pub/irs-pdf/f944.pdf) - [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf) - [Form 943](https://www.irs.gov/pub/irs-pdf/f943.pdf) - [Form 945](https://www.irs.gov/pub/irs-pdf/f945.pdf) ## Final rules - [89 FR 55507](https://www.federalregister.gov/documents/2024/07/05/2024-14706/excise-tax-on-designated-drugs-procedural-requirements) (2024): Excise Tax on Designated Drugs; Procedural Requirements - [85 FR 76910](https://www.federalregister.gov/documents/2020/11/30/2020-22619/withholding-of-tax-and-information-reporting-with-respect-to-interests-in-partnerships-engaged-in-a) (2020): Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business - [78 FR 34874](https://www.federalregister.gov/documents/2013/06/11/2013-13876/indoor-tanning-services-excise-taxes) (2013): Indoor Tanning Services; Excise Taxes - [77 FR 72721](https://www.federalregister.gov/documents/2012/12/06/2012-29325/fees-on-health-insurance-policies-and-self-insured-plans-for-the-patient-centered-outcomes-research) (2012): Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund - [77 FR 24611](https://www.federalregister.gov/documents/2012/04/25/2012-9887/removal-of-regulations-requiring-3-withholding-by-government-entities) (2012): Removal of Regulations Requiring 3% Withholding by Government Entities - [76 FR 77672](https://www.federalregister.gov/documents/2011/12/14/2011-32069/employers-annual-federal-tax-return-and-modifications-to-the-deposit-rules) (2011): Employer's Annual Federal Tax Return and Modifications to the Deposit Rules - [76 FR 26583](https://www.federalregister.gov/documents/2011/05/09/2011-10760/extension-of-withholding-to-certain-payments-made-by-government-entities) (2011): Extension of Withholding to Certain Payments Made by Government Entities - [75 FR 33683](https://www.federalregister.gov/documents/2010/06/15/2010-14398/indoor-tanning-services-cosmetic-services-excise-taxes) (2010): Indoor Tanning Services; Cosmetic Services; Excise Taxes - [73 FR 79354](https://www.federalregister.gov/documents/2008/12/29/E8-30582/employers-annual-federal-tax-return-and-modifications-to-the-deposit-rules) (2008): Employer's Annual Federal Tax Return and Modifications to the Deposit Rules - [73 FR 37371](https://www.federalregister.gov/documents/2008/07/01/E8-14947/employment-tax-adjustments) (2008): Employment Tax Adjustments - [73 FR 23069](https://www.federalregister.gov/documents/2008/04/29/E8-9356/special-rules-to-reduce-section-1446-withholding) (2008): Special Rules To Reduce Section 1446 Withholding - [71 FR 11](https://www.federalregister.gov/documents/2006/01/03/05-24565/time-for-filing-employment-tax-returns-and-modifications-to-the-deposit-rules) (2006): Time for Filing Employment Tax Returns and Modifications to the Deposit Rules - [70 FR 49869](https://www.federalregister.gov/documents/2005/08/25/05-16612/collected-excise-taxes-duties-of-collector) (2005): Collected Excise Taxes; Duties of Collector - [69 FR 69819](https://www.federalregister.gov/documents/2004/12/01/04-26511/federal-unemployment-tax-deposits-de-minimis-threshold) (2004): Federal Unemployment Tax Deposits-De Minimis Threshold - [69 FR 48393](https://www.federalregister.gov/documents/2004/08/10/04-18160/collected-excise-taxes-duties-of-collector) (2004): Collected Excise Taxes; Duties of Collector - [68 FR 15940](https://www.federalregister.gov/documents/2003/04/02/03-7812/diesel-fuel-blended-taxable-fuel) (2003): Diesel Fuel; Blended Taxable Fuel - [66 FR 41775](https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes) (2001): Deposits of Excise Taxes - [66 FR 33830](https://www.federalregister.gov/documents/2001/06/26/01-15747/removal-of-federal-reserve-banks-as-federal-depositaries) (2001): Removal of Federal Reserve Banks as Federal Depositaries - [66 FR 32541](https://www.federalregister.gov/documents/2001/06/15/01-14815/penalties-for-underpayments-of-deposits-and-overstated-deposit-claims) (2001): Penalties for Underpayments of Deposits and Overstated Deposit Claims - [66 FR 28370](https://www.federalregister.gov/documents/2001/05/23/01-12864/federal-employment-tax-deposits-de-minimis-rule) (2001): Federal Employment Tax Deposits-De Minimis Rule - [65 FR 36326](https://www.federalregister.gov/documents/2000/06/08/00-14007/deposits-of-excise-taxes) (2000): Deposits of Excise Taxes - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax - [64 FR 37675](https://www.federalregister.gov/documents/1999/07/13/99-17517/electronic-funds-transfers-of-federal-deposits) (1999): Electronic Funds Transfers of Federal Deposits - [64 FR 32408](https://www.federalregister.gov/documents/1999/06/17/99-15182/federal-employment-tax-depositsde-minimis-rule) (1999): Federal Employment Tax DepositsDe Minimis Rule - [63 FR 15292](https://www.federalregister.gov/documents/1998/03/31/98-8282/deposit-of-excise-taxes) (1998): Deposit of Excise Taxes - [62 FR 37490](https://www.federalregister.gov/documents/1997/07/14/97-18285/federal-tax-deposits-by-electronic-funds-transfer) (1997): Federal Tax Deposits by Electronic Funds Transfer - [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes ## Leading cases - [Wiemerslage v. United States, 838 F.2d 899 (7th Cir. 1988)](https://www.courtlistener.com/opinion/8965786/wiemerslage-v-united-states/) - [FE Schumacher Co. v. United States, 308 F. Supp. 2d 819 (N.D. Ohio 2004)](https://www.courtlistener.com/opinion/2491035/fe-schumacher-co-inc-v-united-states/) - [Kurt Orban Co. v. Commissioner, 90 T.C. 275 (1988)](https://www.courtlistener.com/opinion/4706736/kurt-orban-co-v-commissioner/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 40.6302(c)-0](/26/prop/40.6302(c)-0_94-25763.md): Table of contents. (PS-66-93, proposed 1994-10-19) - [Prop. Treas. Reg. § 40.6302(c)-1](/26/prop/40.6302(c)-1_94-25763.md): (PS-66-93, proposed 1994-10-19) - [Prop. Treas. Reg. § 40.6302(c)-4](/26/prop/40.6302(c)-4_94-25763.md): (PS-66-93, proposed 1994-10-19) - [Prop. Treas. Reg. § 40.6302(c)-5](/26/prop/40.6302(c)-5_95-21439.md): Use of Government depositaries; rules under sections 6302(e) and (f). (PS-8-95, proposed 1995-08-29) - [Prop. Treas. Reg. § 31.6302](/26/prop/31.6302_00-32568.md): [Amended] (REG-107176-00, proposed 2000-12-26) - [Prop. Treas. Reg. § 301.6302-1](/26/prop/301.6302-1_05-9423.md): Mode or time of collection of taxes. (REG-108524-00, proposed 2005-05-18) - [Prop. Treas. Reg. § 31.6302-0](/26/prop/31.6302-0_E7-25134.md): Table of contents. (REG-111583-07, proposed 2007-12-31) - [Prop. Treas. Reg. § 40.6302(c)-1](/26/prop/40.6302(c)-1_E8-17270.md): [Amended] (REG-155087-05, proposed 2008-07-29) - [Prop. Treas. Reg. § 1.6302-1](/26/prop/1.6302-1_2010-20737.md): Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 1.6302-2](/26/prop/1.6302-2_2010-20737.md): Deposit rules for tax withheld on nonresident aliens and foreign corporations. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 1.6302-3](/26/prop/1.6302-3_2010-20737.md): Deposit rules for estimated taxes of certain trusts. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 1.6302-4](/26/prop/1.6302-4_2010-20737.md): Voluntary payments by electronic funds transfer. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302-0](/26/prop/31.6302-0_2010-20737.md): [Amended] (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302-1](/26/prop/31.6302-1_2010-20737.md): Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302-1T](/26/prop/31.6302-1T_2010-20737.md): 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). (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302-2](/26/prop/31.6302-2_2010-20737.md): Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302-4](/26/prop/31.6302-4_2010-20737.md): Deposit rules for withheld income taxes attributable to nonpayroll payments. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302(c)-2A](/26/prop/31.6302(c)-2A_2010-20737.md): [Removed] (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 31.6302(c)-3](/26/prop/31.6302(c)-3_2010-20737.md): Deposit rules for taxes under the Federal Unemployment Tax Act. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 40.6302(c)-1](/26/prop/40.6302(c)-1_2010-20737.md): Deposits. (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 40.6302(c)-2](/26/prop/40.6302(c)-2_2010-20737.md): [Amended] (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 40.6302(c)-3](/26/prop/40.6302(c)-3_2010-20737.md): (REG-153340-09, proposed 2010-08-23) - [Prop. Treas. Reg. § 301.6302-1](/26/prop/301.6302-1_2010-20737.md): Manner or time of collection of taxes. (REG-153340-09, proposed 2010-08-23) ## Connections Cites: § 4251 Imposition of tax; § 4261 Imposition of tax; § 4481 Imposition of tax; § 5061 Method of collecting tax Cited by: § 6151 Time and place for paying tax shown on returns; § 6656 Failure to make deposit of taxes; § 6802 Supply and distribution; § 7502 Timely mailing treated as timely filing and paying; § 7652 Shipments to the United States Derived from: 1939 § 1420(c); 1939 § 1719; 1939 § 2550(c); 1939 § 2708; 1939 § 3281; 1939 § 3282; 1939 § 3310(f)(2); 1939 § 3652 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 775 - 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 391 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1825 - 1977-10-28: [Pub. L. 95-147](/26/act/95-147.md), 91 Stat. 1228 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2776 - 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 250 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1018 - 1988-08-23: [Pub. L. 100-418](/26/act/100-418.md), 102 Stat. 1323 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3712 - 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2362 - 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388 - 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 524 - 1993-12-08: [Pub. L. 103-182](/26/act/103-182.md), 107 Stat. 2161 - 1994-12-08: [Pub. L. 103-465](/26/act/103-465.md), 108 Stat. 4999 - 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1869 - 2010-08-10: [Pub. L. 111-226](/26/act/111-226.md), 124 Stat. 2403 - 2010-08-16: [Pub. L. 111-237](/26/act/111-237.md), 124 Stat. 2497 - 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4053 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1197