Us Code § 6314 - Receipt for taxes
Full text of Us Code United States Code § 6314 — Receipt for taxes, with citation guidance and answers to common questions.
§ 6314. Receipt for taxes
(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
(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.
(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
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.
About This Section
26 U.S.C. § 6314 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.
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