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26 U.S.C. § 6317 — Payments of Federal unemployment tax for calendar quarter
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-6317-payments-of-federal-unemployment-tax-for-calendar-quarter--8d90ad7f2e.md
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Source location: Title 26, Chapter 64, § 6317; chapter-064-collection.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed on every rail employer for each calendar month an excise tax, with respect to having individuals in his employ, equal to 4 percent of the total rail wages paid by him during such month.
**(b) Tax on employee representatives**
(1) **In general** — There is hereby imposed on the income of each employee representative a tax equal to 4 percent of the rail wages paid to him during the calendar month.
(2) **Determination of wages** — The rail wages of an employee representative for purposes of paragraph (1) shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were a rail employer.
**(c) Termination if loans to railroad unemployment fund repaid** The tax imposed by this section shall not apply to rail wages paid on or after the 1st day of any calendar month if, as of such 1st day, there is—
(1) no balance of transfers made before October 1, 1985, to the railroad unemployment insurance account under section 10(d) of the Railroad Unemployment Insurance Act, and
(2) no unpaid interest on such transfers.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—
(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and
(2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—
(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and
(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.
The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsection (c), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary.
**(b) Computation of tax** The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.6 percent. I
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Federal law — U.S. Code and appendices · legal_authorities
Page 3560
TITLE 26—INTERNAL REVENUE CODE
[§ 6312
subsection (a) [amending this section] shall take effect
on the date of the enactment of this Act [July 18,
1984].’’
REGULATIONS
Pub. L. 105–206, title III, § 3703, July 22, 1998, 112 Stat.
777, provided that: ‘‘The Secretary of the Treasury or
the Secretary’s delegate shall establish such rules, reg-
ulations, and procedures as are necessary to allow pay-
ment of taxes by check or money order made payable
to the United States Treasury.’’
REQUIRED NOTICE OF CERTAIN PAYMENTS
Pub. L. 104–168, title XII, § 1202, July 30, 1996, 110 Stat.
1470, provided that: ‘‘If any payment is received by the
Secretary of the Treasury or his delegate from any tax-
payer and the Secretary cannot associate such pay-
ment with such taxpayer, the Secretary shall make
reasonable efforts to notify the taxpayer of such inabil-
ity within 60 days after the receipt of such payment.’’
[§ 6312. Repealed. Pub. L. 92–5, title I, § 4(a)(2),
Mar. 17, 1971, 85 Stat. 5]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, per-
mitted the Secretary to receive Treasury bills, notes
and certificates of indebtedness issued by the United
States in payment of any internal revenue taxes or
stamps.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Pub. L. 92–5, title I, § 4(a), Mar. 17, 1971, 85 Stat. 5, pro-
vided that the repeal of this section is effective with re-
spect to obligations issued after Mar. 3, 1971.
REPEALS
Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5,
which repealed this section and provided for the effec-
tive date of that repeal, was itself repealed by Pub. L.
97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081.
§ 6313. Fractional parts of a cent
In the payment of any tax imposed by this
title,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6317
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