26 U.S.C. § 6314: Receipt for taxes

Summary

The Secretary must give a receipt when asked for any tax money he collects, except when the payment is for tax stamps. A receipt cannot be used instead of an actual tax stamp. If someone pays an estate tax, the Secretary must give two copies of the receipt. Either copy proves the payment and lets the executor (the person handling the estate) get credit in court. Separate rules cover employer payroll tax receipts and rules about freeing someone who manages another’s money from personal liability.

Title 26, §6314

Internal Revenue Code, Source: USLM XML via OLRC

(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.

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