Us Code § 6116 - Requirement for prisons located in United States to provide information for tax administration
Full text of Us Code United States Code § 6116 — Requirement for prisons located in United States to provide information for tax administration, with citation guidance and answers to common questions.
§ 6116. Requirement for prisons located in United States to provide information for tax administration
(a) In general
Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar 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 incarceration,
(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 Secretary may request.
(c) Format
The Secretary shall determine the electronic format of the information described in subsection (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.
About This Section
26 U.S.C. § 6116 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 6116. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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