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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 6314 | Receipt for taxes | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 64 | COLLECTION | 6314 | 26 U.S.C. § 6314 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6314 | data/legal/raw/us/code/title-26/usc26.xml | 588d31e3c3e4c8b3c4e4033dbfc4b24bcd57cdeb6a7c04036cba8862cf9f0ee2 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 4327a440ef7c0daf8e5b168a93b938f69d498f0f252ef334f28bf9fa0c33e6d2 | 2026-07-04 | official |
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26 U.S.C. § 6314 - Receipt for taxes
Text
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Amendments1976—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.