# 26 U.S.C. § 6317: Payments of Federal unemployment tax for calendar quarter

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6317>. Cite pinpoints as 26 U.S.C. § 6317(a)(1).

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

## Connections

Cites: § 6157 Payment of Federal unemployment tax on quarterly or other time period basis

Cited by: none

## Amendments

- 1969-08-07: [Pub. L. 91-53](/26/act/91-53.md), 83 Stat. 92
- 1983-08-12: [Pub. L. 98-76](/26/act/98-76.md), 97 Stat. 429
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3773