
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6302]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter A--General Provisions
 
Sec. 6302. Mode or time of collection


(a) Establishment by regulations

    If the mode or time for collecting any tax is not provided for by 
this title, the Secretary may establish the same by regulations.

(b) Discretionary method

    Whether or not the method of collecting any tax imposed by chapter 
21, 31, 32, or 33, or by section 4481 is specifically provided for by 
this title, any such tax may, under regulations prescribed by the 
Secretary, be collected by means of returns, stamps, coupons, tickets, 
books, or such other reasonable devices or methods as may be necessary 
or helpful in securing a complete and proper collection of the tax.

(c) Use of Government depositaries

    The Secretary may authorize Federal Reserve banks, and incorporated 
banks, trust companies, domestic building and loan associations, or 
credit unions which are depositaries or financial agents of the United 
States, to receive any tax imposed under the internal revenue laws, in 
such manner, at such times, and under such conditions as he may 
prescribe; and he shall prescribe the manner, times, and conditions 
under which the receipt of such tax by such banks, trust companies, 
domestic building and loan associations, and credit unions is to be 
treated as payment of such tax to the Secretary.

(d) Time for payment of manufacturers' excise tax on sporting goods

    The taxes imposed by subsections (a) and (b) of section 4161 
(relating to taxes on sporting goods) shall be due and payable on the 
date for filing the return for such taxes.

(e) Time for deposit of taxes on communications services and airline 
        tickets

                           (1) In general

        Except as provided in paragraph (2), if, under regulations 
    prescribed by the Secretary, a person is required to make deposits 
    of any tax imposed by section 4251 or subsection (a) or (b) of 
    section 4261 with respect to amounts considered collected by such 
    person during any semimonthly period, such deposit shall be made not 
    later than the 3rd day (not including Saturdays, Sundays, or legal 
    holidays) after the close of the 1st week of the 2nd semimonthly 
    period following the period to which such amounts relate.

              (2) Special rule for tax due in September

        (A) Amounts considered collected

            In the case of a person required to make deposits of the tax 
        imposed by--
                (i) section 4251, or
                (ii) effective on January 1, 1997, section 4261 or 4271,

        with respect to amounts considered collected by such person 
        during any semimonthly period, the amount of such tax included 
        in bills rendered or tickets sold during the period beginning on 
        September 1 and ending on September 11 shall be deposited not 
        later than September 29.

        (B) Special rule where September 29 is on Saturday or Sunday

            If September 29 falls on a Saturday or Sunday, the due date 
        under subparagraph (A) shall be--
                (i) in the case of Saturday, the preceding day, and
                (ii) in the case of Sunday, the following day.

        (C) Taxpayers not required to use electronic funds transfer

            In the case of deposits not required to be made by 
        electronic funds transfer, subparagraphs (A) and (B) shall be 
        applied by substituting ``September 10'' for ``September 11'' 
        and ``September 28'' for ``September 29''.

(f) Time for deposit of certain excise taxes

                          (1) General rule

        Except as otherwise provided in this subsection and subsection 
    (e), if any person is required under regulations to make deposits of 
    taxes under subtitle D with respect to semimonthly periods, such 
    person shall make deposits of such taxes for the period beginning on 
    September 16 and ending on September 26 not later than September 29. 
    In the case of taxes imposed by sections 4261 and 4271, this 
    paragraph shall not apply to periods before January 1, 1997.

               (2) Taxes on ozone depleting chemicals

        If any person is required under regulations to make deposits of 
    taxes under subchapter D of chapter 38 with respect to semimonthly 
    periods, in lieu of paragraph (1), such person shall make deposits 
    of such taxes for--
            (A) the second semimonthly period in August, and
            (B) the period beginning on September 1 and ending on 
        September 11,

    not later than September 29.

     (3) Taxpayers not required to use electronic funds transfer

        In the case of deposits not required to be made by electronic 
    funds transfer, paragraphs (1) and (2) shall be applied by 
    substituting ``September 25'' for ``September 26'', ``September 10'' 
    for ``September 11'', and ``September 28'' for ``September 29''.

        (4) Special rule where due date on Saturday or Sunday

        If, but for this paragraph, the due date under paragraph (1), 
    (2), or (3) would fall on a Saturday or Sunday, such due date shall 
    be deemed to be--
            (A) in the case of Saturday, the preceding day, and
            (B) in the case of Sunday, the following day.

(g) Deposits of social security taxes and withheld income taxes

    If, under regulations prescribed by the Secretary, a person is 
required to make deposits of taxes imposed by chapters 21, 22, and 24 on 
the basis of eighth-month periods, such person shall make deposits of 
such taxes on the 1st banking day after any day on which such person has 
$100,000 or more of such taxes for deposit.

(h) Use of electronic fund transfer system for collection of certain 
        taxes

                     (1) Establishment of system

        (A) In general

            The Secretary shall prescribe such regulations as may be 
        necessary for the development and implementation of an 
        electronic fund transfer system which is required to be used for 
        the collection of depository taxes. Such system shall be 
        designed in such manner as may be necessary to ensure that such 
        taxes are credited to the general account of the Treasury on the 
        date on which such taxes would otherwise have been required to 
        be deposited under the Federal tax deposit system.

        (B) Exemptions

            The regulations prescribed under subparagraph (A) may 
        contain such exemptions as the Secretary may deem appropriate.

                      (2) Phase-in requirements

        (A) In general

            Except as provided in subparagraph (B), the regulations 
        referred to in paragraph (1)--
                (i) shall contain appropriate procedures to assure that 
            an orderly conversion from the Federal tax deposit system to 
            the electronic fund transfer system is accomplished, and
                (ii) may provide for a phase-in of such electronic fund 
            transfer system by classes of taxpayers based on the 
            aggregate undeposited taxes of such taxpayers at the close 
            of specified periods and any other factors the Secretary may 
            deem appropriate.

        (B) Phase-in requirements

            The phase-in of the electronic fund transfer system shall be 
        designed in such manner as may be necessary to ensure that--
                (i) during each fiscal year beginning after September 
            30, 1993, at least the applicable required percentage of the 
            total depository taxes imposed by chapters 21, 22, and 24 
            shall be collected by means of electronic fund transfer, and
                (ii) during each fiscal year beginning after September 
            30, 1993, at least the applicable required percentage of the 
            total other depository taxes shall be collected by means of 
            electronic fund transfer.

        (C) Applicable required percentage

            (i) In the case of the depository taxes imposed by chapters 
        21, 22, and 24, the applicable required percentage is--
                (I) 3 percent for fiscal year 1994,
                (II) 16.9 percent for fiscal year 1995,
                (III) 20.1 percent for fiscal year 1996,
                (IV) 58.3 percent for fiscal years 1997 and 1998, and
                (V) 94 percent for fiscal year 1999 and all fiscal years 
            thereafter.

            (ii) In the case of other depository taxes, the applicable 
        required percentage is--
                (I) 3 percent for fiscal year 1994,
                (II) 20 percent for fiscal year 1995,
                (III) 30 percent for fiscal year 1996,
                (IV) 60 percent for fiscal years 1997 and 1998, and
                (V) 94 percent for fiscal year 1999 and all fiscal years 
            thereafter.

                           (3) Definitions

        For purposes of this subsection--

        (A) Depository tax

            The term ``depository tax'' means any tax if the Secretary 
        is authorized to require deposits of such tax.

        (B) Electronic fund transfer

            The term ``electronic fund transfer'' means any transfer of 
        funds, other than a transaction originated by check, draft, or 
        similar paper instrument, which is initiated through an 
        electronic terminal, telephonic instrument, or computer or 
        magnetic tape so as to order, instruct, or authorize a financial 
        institution or other financial intermediary to debit or credit 
        an account.

        (4) Coordination with other electronic fund transfer 
                                requirements

        (A) Coordination with certain excise taxes

            In determining whether the requirements of subparagraph (B) 
        of paragraph (2) are met, taxes required to be paid by 
        electronic fund transfer under sections 5061(e) and 5703(b) 
        shall be disregarded.

        (B) Additional requirement

            Under regulations, any tax required to be paid by electronic 
        fund transfer under section 5061(e) or 5703(b) shall be paid in 
        such a manner as to ensure that the requirements of the second 
        sentence of paragraph (1)(A) of this subsection are satisfied.

(i) Cross references

            For treatment of earned income advance amounts as payment of 
        withholding and FICA taxes, see section 3507(d).

(Aug. 16, 1954, ch. 736, 68A Stat. 775; June 29, 1956, ch. 462, title 
II, Sec. 206(b), 70 Stat. 391; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(17), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 
95-147, Sec. 3(a), Oct. 28, 1977, 91 Stat. 1228; Pub. L. 95-600, title 
I, Sec. 105(e), Nov. 6, 1978, 92 Stat. 2776; Pub. L. 96-223, title I, 
Sec. 101(c)(2), Apr. 2, 1980, 94 Stat. 250; Pub. L. 98-369, div. A, 
title X, Sec. 1015(c), July 18, 1984, 98 Stat. 1018; Pub. L. 100-418, 
title I, Sec. 1941(b)(2)(G), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-
647, title VI, Sec. 6107(a), Nov. 10, 1988, 102 Stat. 3712; Pub. L. 101-
239, title VII, Secs. 7502(a), 7507(a), 7632(a), Dec. 19, 1989, 103 
Stat. 2362, 2369, 2379; Pub. L. 101-508, title XI, Secs. 11217(b)(1), 
11334(a), 11801(c)(22)(A), Nov. 5, 1990, 104 Stat. 1388-437, 1388-470, 
1388-528; Pub. L. 103-66, title XIII, Sec. 13242(d)(15), Aug. 10, 1993, 
107 Stat. 524; Pub. L. 103-182, title V, Sec. 523(a), Dec. 8, 1993, 107 
Stat. 2161; Pub. L. 103-465, title VII, Sec. 712(a), (d), Dec. 8, 1994, 
108 Stat. 4999, 5001; Pub. L. 104-188, title I, Secs. 1702(c)(3), 
1704(t)(52), Aug. 20, 1996, 110 Stat. 1869, 1890.)


                               Amendments

    1996--Subsec. (b). Pub. L. 104-188, Sec. 1704(t)(52), provided that 
section 11801(c)(22)(A) of Pub. L. 101-508 shall be applied as if 
``chapters 21'' appeared instead of ``chapter 21'' in the material to be 
stricken. See 1990 Amendment note below.
    Subsec. (g). Pub. L. 104-188, Sec. 1702(c)(3), inserted ``, 22,'' 
after ``chapters 21''.
    1994--Subsec. (e). Pub. L. 103-465, Sec. 712(d), reenacted heading 
without change and amended text generally. Prior to amendment, text read 
as follows: ``If, under regulations prescribed by the Secretary, a 
person is required to make deposits of any tax imposed by section 4251 
or subsection (a) or (b) of section 4261 with respect to amounts 
considered collected by such person during any semimonthly period, such 
deposit shall be made not later than the 3rd day (not including 
Saturdays, Sundays, or legal holidays) after the close of the 1st week 
of the 2nd semimonthly period following the period to which such amounts 
relate.''
    Subsec. (f). Pub. L. 103-465, Sec. 712(a), substituted ``certain 
excise taxes'' for ``taxes on gasoline and diesel fuel'' in heading and 
amended text generally. Prior to amendment, text read as follows:
    ``(1) General rule.--Notwithstanding section 518 of the Highway 
Revenue Act of 1982, any person whose liability for tax under section 
4081 is payable with respect to semimonthly periods shall, not later 
than September 27, make deposits of such tax for the period beginning on 
September 16 and ending on September 22.
    ``(2) Special rule where due date falls on saturday, sunday, or 
holiday.--If, but for this paragraph, the due date under paragraph (1) 
would fall on a Saturday, Sunday, or holiday in the District of 
Columbia, such due date shall be deemed to be the immediately preceding 
day which is not a Saturday, Sunday, or such a holiday.''
    1993--Subsec. (f). Pub. L. 103-66 inserted ``and diesel fuel'' after 
``gasoline'' in heading.
    Subsecs. (h), (i). Pub. L. 103-182 added subsec. (h) and 
redesignated former subsec. (h) as (i).
    1990--Subsec. (b). Pub. L. 101-508, Sec. 11801(c)(22)(A), which 
directed the substitution of ``chapter 21, 31, 32, or 33, or by section 
4481'' for ``chapter 21'' and all that follows down through ``chapter 
37,'', was executed by making the substitution for ``chapters 21, 31, 
32, 33, section 4481 of chapter 36, section 4501(a) of chapter 37'' to 
reflect the probable intent of Congress. See 1996 Amendment note above.
    Subsec. (e). Pub. L. 101-508, Sec. 11217(b)(1), inserted 
``communications services and'' before ``airline'' in heading and 
``section 4251 or'' after ``imposed by'' in text.
    Subsec. (g). Pub. L. 101-508, Sec. 11334(a), amended subsec. (g) 
generally, striking out par. (1) designation and striking heading, 
striking out ``, for the years specified in paragraph (2),'' after 
``such person shall'', substituting ``on the 1st banking day'' for ``on 
the applicable banking day'', and striking out par. (2), which provided 
that for purposes of par. (1) the applicable banking day for 1990 is the 
1st, for 1991 the 2nd, for 1992 the 3rd, for 1993 the 1st, and for 1994 
the 1st.
    1989--Subsec. (e). Pub. L. 101-239, Sec. 7502(a), added subsec. (e). 
Former subsec. (e) redesignated (f).
    Subsec. (f). Pub. L. 101-239, Sec. 7507(a), added subsec. (f). 
Former subsec. (f) redesignated (g).
    Pub. L. 101-239, Sec. 7502(a), redesignated former subsec. (e) as 
(f).
    Subsec. (g). Pub. L. 101-239, Sec. 7632(a), added subsec. (g). 
Former subsec. (g) redesignated (h).
    Pub. L. 101-239, Sec. 7507(a), redesignated former subsec. (f) as 
(g).
    Subsec. (h). Pub. L. 101-239, Sec. 7632(a), redesignated former 
subsec. (g) as (h).
    1988--Subsec. (d). Pub. L. 100-647 substituted ``Time for payment of 
manufacturers' excise tax on sporting goods'' for ``Time for payment of 
manufacturers excise tax on sport fishing equipment'' in heading and 
amended text generally. Prior to amendment, subsec. (d) read as follows: 
``The tax imposed by section 4161(a) (relating to manufacturers excise 
tax on sport fishing equipment) shall be due and payable on the date for 
filing the return for such tax.''
    Subsec. (e). Pub. L. 100-418 substituted ``For'' for ``(1) For'' and 
struck out par. (2) which read as follows: ``For depositary requirements 
applicable to the windfall profit tax imposed by section 4986, see 
section 4995(b).''
    1984--Subsecs. (d), (e). Pub. L. 98-369 added subsec. (d) and 
redesignated former subsec. (d) as (e).
    1980--Subsec. (d). Pub. L. 96-223 designated existing cross 
reference as par. (1), substituted ``For treatment of earned income 
advance amounts'' for ``For treatment of payment of earned income 
advance amounts'', and added par. (2).
    1978--Subsec. (d). Pub. L. 95-600 added subsec. (d).
    1977--Subsec. (c). Pub. L. 95-147 substituted ``, trust companies, 
domestic building and loan associations, or credit unions'' for ``or 
trust companies'' and ``, trust companies, domestic building and loan 
associations, and credit unions'' for ``and trust companies''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (b). Pub. L. 94-455, Sec. 1906(a)(17), (b)(13)(A), 
substituted ``section 4501(a) of chapter 37'' for ``sections 4501(a) or 
4511 of chapter 37, or section 4701 or 4721 of chapter 39'' and struck 
out ``or his delegate'' after ``Secretary''.
    Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary'' wherever appearing.
    1956--Subsec. (b). Act June 29, 1956, inserted reference to section 
4481 of chapter 36.


                    Effective Date of 1996 Amendment

    Amendment by section 1702(c)(3) of Pub. L. 104-188 effective, except 
as otherwise expressly provided, as if included in the provision of the 
Revenue Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which 
such amendment relates, see section 1702(i) of Pub. L. 104-188, set out 
as a note under section 38 of this title.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-465 effective Jan. 1, 1995, see section 
712(e) of Pub. L. 103-465, set out as a note under section 5061 of this 
title.


                    Effective Date of 1993 Amendments

    Section 523(b)(1) of Pub. L. 103-182 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date the Agreement [North American Free Trade Agreement] enters into 
force with respect to the United States [Jan. 1, 1994].''
    Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section 
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of this 
title.


                    Effective Date of 1990 Amendment

    Section 11217(b)(2) of Pub. L. 101-508 provided that: ``The 
amendment made by paragraph (1) [amending this section] shall apply to 
payments of taxes considered collected during semimonthly periods 
beginning after December 31, 1990.''
    Section 11334(c) of Pub. L. 101-508 provided that: ``The amendments 
made by this section [amending this section and provisions set out 
below] shall apply to amounts required to be deposited after December 
31, 1990.''


                    Effective Date of 1989 Amendment

    Section 7502(b) of Pub. L. 101-239 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to payments 
of taxes considered collected for semimonthly periods beginning after 
June 30, 1990.''
    Section 7507(b) of Pub. L. 101-239 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to payments 
of taxes for tax periods beginning after December 31, 1989.''
    Section 7632(b) of Pub. L. 101-239, as amended by Pub. L. 101-508, 
title XI, Sec. 11334(b), Nov. 5, 1990, 104 Stat. 1388-470, provided 
that:
    ``(1) General rule.--Except as provided in paragraph (2), the 
amendment made by subsection (a) [amending this section] shall apply to 
amounts required to be deposited after July 31, 1990.
    ``[(2) Repealed. Pub. L. 101-508, title XI, Sec. 11334(b), Nov. 5, 
1990, 104 Stat. 1388-470.]''


                    Effective Date of 1988 Amendments

    Section 6107(b) of Pub. L. 100-647 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply with respect 
to articles sold by the manufacturer, producer, or importer after 
December 31, 1988.''
    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable with respect to articles sold 
by manufacturer, producer, or importer after Sept. 30, 1984, see section 
1015(e) of Pub. L. 98-369, set out as an Effective Date note under 
section 4162 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 
1980, see section 101(i) of Pub. L. 96-223, set out as a note under 
section 6161 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-600 effective with respect to remuneration 
paid after June 30, 1979, see section 105(g)(2) of Pub. L. 95-600, set 
out as an Effective Date note under section 3507 of this title.


                    Effective Date of 1977 Amendment

    Section 3(c) of Pub. L. 95-147 provided that: ``The amendments made 
by this section [amending this section and section 7502 of this title] 
shall apply to amounts deposited after the date of the enactment of this 
Act [Oct. 28, 1977].''


                               Regulations

    Section 523(b)(2) of Pub. L. 103-182 provided that: ``Not later than 
210 days after the date of enactment of this Act [Dec. 8, 1993], the 
Secretary of the Treasury or his delegate shall prescribe temporary 
regulations under section 6302(h) of the Internal Revenue Code of 1986 
(as added by this section).''


                            Savings Provision

    For provisions that nothing in amendment by section 11801(c)(22)(A) 
of Pub. L. 101-508 be construed to affect treatment of certain 
transactions occurring, property acquired, or items of income, loss, 
deduction, or credit taken into account prior to Nov. 5, 1990, for 
purposes of determining liability for tax for periods ending after Nov. 
5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note 
under section 29 of this title.


           Delayed Deposits of Highway Motor Fuel Tax Revenues

    Pub. L. 105-34, title IX, Sec. 901(e), Aug. 5, 1997, 111 Stat. 872, 
provided that: ``Notwithstanding section 6302 of the Internal Revenue 
Code of 1986, in the case of deposits of taxes imposed by sections 4041 
and 4081 (other than subsection (a)(2)(A)(ii)) of the Internal Revenue 
Code of 1986, the due date for any deposit which would (but for this 
subsection) be required to be made after July 31, 1998, and before 
October 1, 1998, shall be October 5, 1998.''


Waiver of Penalty Through June 30, 1998, on Small Businesses Failing To 
                 Make Electronic Fund Transfers of Taxes

    Pub. L. 105-34, title IX, Sec. 931, Aug. 5, 1997, 111 Stat. 881, 
provided that: ``No penalty shall be imposed under the Internal Revenue 
Code of 1986 solely by reason of a failure by a person to use the 
electronic fund transfer system established under section 6302(h) of 
such Code if--
        ``(1) such person is a member of a class of taxpayers first 
    required to use such system on or after July 1, 1997, and
        ``(2) such failure occurs before July 1, 1998.''


           Delayed Deposits of Airport Trust Fund Tax Revenues

    Pub. L. 105-34, title X, Sec. 1031(g), Aug. 5, 1997, 111 Stat. 933, 
provided that: ``Notwithstanding section 6302 of the Internal Revenue 
Code of 1986--
        ``(1) in the case of deposits of taxes imposed by section 4261 
    of such Code, the due date for any such deposit which would (but for 
    this subsection) be required to be made after August 14, 1997, and 
    before October 1, 1997, shall be October 10, 1997,
        ``(2) in the case of deposits of taxes imposed by section 4261 
    of such Code, the due date for any such deposit which would (but for 
    this subsection) be required to be made after August 14, 1998, and 
    before October 1, 1998, shall be October 5, 1998, and
        ``(3) in the case of deposits of taxes imposed by sections 
    4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the due date for any 
    such deposit which would (but for this subsection) be required to be 
    made after July 31, 1998, and before October 1, 1998, shall be 
    October 5, 1998.''


              Delay of Electronic Fund Transfer Requirement

    Section 1809 of Pub. L. 104-188 provided that: ``Notwithstanding any 
other provision of law, the increase in the applicable required 
percentages for fiscal year 1997 in clauses (i)(IV) and (ii)(IV) of 
section 6302(h)(2)(C) of the Internal Revenue Code of 1986 shall not 
take effect before July 1, 1997.''


                          Depositary Schedules

    Pub. L. 98-76, title II, Sec. 226, Aug. 12, 1983, 97 Stat. 426, as 
amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, 
provided that: ``Effective on and after January 1, 1984, the times for 
making payments prescribed under section 6302 of the Internal Revenue 
Code of 1986 [formerly I.R.C. 1954] with respect to the taxes imposed by 
chapter 22 of such Code shall be the same as the times prescribed under 
such section which apply to the taxes imposed by chapters 21 and 24 of 
such Code.''
    Pub. L. 98-76, title II, Sec. 227(c), Aug. 12, 1983, 97 Stat. 426, 
provided that: ``Section 226 [set out above] shall take effect on 
January 1, 1984.''

                  Section Referred to in Other Sections

    This section is referred to in sections 6656, 6802, 7502, 7652 of 
this title.
