26 U.S. Code § 6317 - Payments of Federal unemployment tax for calendar quarter

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Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

Source

(Added Pub. L. 91–53, § 2(c),Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B),Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3),Nov. 10, 1988, 102 Stat. 3773.)
Amendments

1988—Pub. L. 100–647struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”.
1983—Pub. L. 98–76inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.
Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) ofPub. L. 100–647, set out as a note under section 3321 of this title.
Effective Date of 1983 Amendment

Amendment by Pub. L. 98–76applicable to remuneration paid after June 30, 1986, see section 231(d) ofPub. L. 98–76, set out as an Effective Date note under section 3321 of this title.
Effective Date

Section applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) ofPub. L. 91–53, set out as a note under section 6157 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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