### Question
How is the "depository tax" defined?


### Answer
The term **depository tax** is defined in *26 U.S.C. § 6302* as follows -

> any tax if the Secretary is authorized to require deposits of such tax

#### Citation:
  - *26 U.S.C. § 6302*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter A-General Provisions**

