### Question
What does depository tax mean?


### Answer
**Depository tax** has the following meaning in *26 U.S.C. § 6302*:

> 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**

