26 USC 6317 - Payments of Federal unemployment tax for calendar quarter

U.S Code last checked for updates: Nov 22, 2024

§ 6317.

Payments of Federal unemployment tax for calendar quarter

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.

(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.)

cite as: 26 USC 6317