§ 7509. — Expenditures incurred by the United States Postal Service.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7509]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 7509. Expenditures incurred by the United States Postal
Service
The Postmaster General or his delegate shall at least once a month
transfer to the Treasury of the United States a statement of the
additional expenditures in the District of Columbia and elsewhere
incurred by the United States Postal Service in performing the duties,
if any, imposed upon such Service with respect to chapter 21, relating
to the tax under the Federal Insurance Contributions Act, and the
Secretary shall be authorized and directed to advance from time to time
to the credit of the United States Postal Service, from appropriations
made for the collection of the taxes imposed by chapter 21, such sums as
may be required for such additional expenditures incurred by the United
States Postal Service.
(Aug. 16, 1954, ch. 736, 68A Stat. 899; Pub. L. 94-455, title XIX,
Sec. 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.)
References in Text
The Federal Insurance Contributions Act, referred to in text, is act
Aug. 16, 1954, ch. 736, Secs. 3101, 3102, 3111, 3112, 3121 to 3128, 68A
Stat. 415, as amended, which is classified generally to chapter 21
(Sec. 3101 et seq.) of this title. For complete classification of this
Act to the Code, see section 3128 of this title and Tables.
Amendments
1976--Pub. L. 94-455 substituted ``United States Postal Service''
for ``Post Office Department'' in section catchline and wherever
appearing in text, ``such Service'' for ``such Department'', and struck
out ``, together with the receipts required to be deposited under
section 6803(a),'' after ``Treasury of the United States'' and ``or his
delegate'' after ``Secretary''.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94-455 effective first day of first month which
begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of
Pub. L. 94-455, set out as a note under section 6013 of this title.
