26 U.S.C. § 6314 — Receipt for taxes

FEDERAL · 26 U.S.C. · Chapter 64

Receipt for taxes

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 64 — COLLECTION·Subch. B

(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

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(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

26 U.S.C. § 6314 (Receipt for taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(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

(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.

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
1970—Subsec. (c)(2). Pub. L. 91–614 substituted "fiduciary" for "executor".

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment
Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.