26 U.S. Code Chapter 64, Subchapter B - Receipt of Payment

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 Repealed.] 6313.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.

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.

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 L. 92–5, title I, § 4(a)(2),Mar. 17, 1971, 85 Stat. 5, which struck out item 6312, was repealed by Pub.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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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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