26 U.S.C. § 6116 — Requirement for prisons located in United

Page 3496 TITLE 26—INTERNAL REVENUE CODE § 6116 1 Section numbers editorially supplied. that generally is not sold in a commercial trans- action outside the donative context. (Added Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456.) Editorial Notes PRIOR PROVISIONS A prior section 6115 was renumbered section 6116 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 103–66, title XIII, § 13173(d), Aug. 10, 1993, 107 Stat. 457, provided that: ‘‘The provisions of this section [enacting this section and section 6714 of this title and renumbering former section 6115 as 6116 of this title] shall apply to quid pro quo contributions made on or after January 1, 1994.’’ § 6116. Requirement for prisons located in United States to provide information for tax admin- istration (a) In general Not later than September 15, 2012, and annu- ally thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administra- tion of prisons shall provide to the Secretary in electronic format a list with the information de- scribed in subsection (b) of all the inmates in- carcerated within the prison system for any part of the prior 2 calendar years or the current cal- endar year through August 31. (b) Information The information with respect to each inmate is— (1) first, middle, and last name, (2) date of birth, (3) institution of current incarceration or, for released inmates, most recent incarcer- ation, (4) prison assigned inmate number, (5) the date of incarceration, (6) the date of release or anticipated date of release, (7) the date of work release, (8) taxpayer identification number and whether the prison has verified such number, (9) last known address, and (10) any additional information as the Sec- retary may request. (c) Format The Secretary shall determine the electronic format of the information described in sub- section (b). (Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.) Editorial Notes PRIOR PROVISIONS A prior section 6116 was renumbered section 6117 of this title. § 6117. Cross reference For inspection of records, returns, etc., con- cerning gasoline or lubricating oils, see section 4102. (Aug. 16, 1954, ch. 736, 68A Stat. 756, § 6109; re- numbered § 6110, Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; renumbered § 6111 and amended Pub. L. 94–455, title XII, § 1201(a), title XIX, § 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660, 1824; renum- bered § 6112, renumbered § 6113, Pub. L. 98–369, div. A, title I, §§ 141(a), 142(a), July 18, 1984, 98 Stat. 677, 681; renumbered § 6114, Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457; renumbered § 6115, Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; re- numbered § 6116, Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456; renumbered § 6117, Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, among other changes, sub- stituted in section catchline ‘‘Cross reference’’ for ‘‘Cross references’’ and struck out in text reference to section 4876, relating to reports of Secretary of Agri- culture concerning cotton futures, reference to section 4773, relating to inspection of returns, order forms, and prescriptions concerning narcotics and marihuana, and reference to section 4775 relating to authority of Sec- retary or his delegate to furnish list of special tax- payers. CHAPTER 62—TIME AND PLACE FOR PAYING TAX Subchapter Sec.1 A. Place and due date for payment of tax 6151 B. Extensions of time for payment ............ 6161 Subchapter A—Place and Due Date for Payment of Tax Sec. 6151. Time and place for paying tax shown on re- turns. [6152 to 6154. Repealed.] 6155. Payment on notice and demand. [6156. Repealed.] 6157. Payment of Federal unemployment tax on quarterly or other time period basis. [6158. Repealed.] 6159. Agreements for payment of tax liability in in- stallments. Editorial Notes AMENDMENTS 2004—Pub. L. 108–357, title VIII, § 867(b)(2), Oct. 22, 2004, 118 Stat. 1622, struck out item 6156 ‘‘Installment payments of tax on use of highway motor vehicles’’. 1990—Pub. L. 101–508, title XI, § 11801(b)(13), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 6158 ‘‘Install- ment payment of tax attributable to divestitures pur- suant to Bank Holding Company Act Amendments of 1970’’. 1988—Pub. L. 100–647, title VI, § 6234(b)(2), Nov. 10, 1988, 102 Stat. 3736, added item 6159. 1987—Pub. L. 100–203, title X, § 10301(b)(7), Dec. 22, 1987, 101 Stat. 1330–429, struck out item 6154 ‘‘Install- ment payments of estimated income tax by corpora- tions’’. 1986—Pub. L. 99–514, title XIV, § 1404(c)(4), Oct. 22, 1986, 100 Stat. 2714, struck out item 6152 ‘‘Installment payments’’. 1984—Pub. L. 98–369, div. A, title IV, § 412(c)(3), July 18, 1984, 98 Stat. 793, struck out item 6153 ‘‘Installment payments of estimated income tax by individuals’’.