---
kind: "section"
citation: "26 U.S.C. § 6316"
title: "26"
title_heading: "Internal Revenue Code"
number: "6316"
heading: "Payment by foreign currency"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6316"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter B — Receipt of Payment"
---

# §6316. Payment by foreign currency


The [Secretary](/usc/26/7701.md?p=a-11-B) is authorized in his discretion to allow payment of taxes in the currency of a [foreign](/usc/26/7701.md?p=a-5) country under such circumstances and subject to such conditions as the [Secretary](/usc/26/7701.md?p=a-11-B) may by regulations prescribe.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.