§6314 — Title 26 Internal Revenue Code | U.S. Code

Summary

The Secretary must give a receipt when asked for any money he collects, except when the payment is for tax stamps. You cannot get a receipt instead of a tax stamp. For estate tax payments, the payer can get two identical receipts. Either copy counts as proof and lets the executor get credit for the payment in any court that reviews the executor’s accounts. For rules about employer-to-employee tax receipts, see section 6051. For a receipt that frees a fiduciary from personal liability, see section 2204.

Title 26, §6314

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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)(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.

Notes & Related Subsidiaries

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 AmendmentAmendment 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.

§6314 Receipt for Taxes