Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-138 (November 3, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

Subchapter B⁠—Receipt of Payment — Front Matter

Sec.
6311.Payment of tax by commercially acceptable means.
[6312.Repealed.]
6313.Fractional parts of a cent.
6314.Receipt for taxes.
6315.Payments of estimated income tax.
6316.Payment by foreign currency.
6317.Payments of Federal unemployment tax for calendar quarter.

Editorial Notes

Amendments

1997⁠—Pub. L. 105-34, title XII, § 1205(b), Aug. 5, 1997, 111 Stat. 998, substituted “Payment of tax by commercially acceptable means” for “Payment by check or money order” in item 6311.

1971⁠—Pub. L. 92-5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, struck out item 6312 “Payment by United States notes and certificates of indebtedness”.

1969⁠—Pub. L. 91-53, § 2(f)(2), Aug. 7, 1969, 83 Stat. 93, added item 6317.

Statutory Notes and Related Subsidiaries

Repeals

Pub. L. 92-5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, which struck out item 6312, was repealed by Pub. L. 97-258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081.