Internal Revenue Code (IRC): Federal tax code that governs payment receipts and their tax implications, including requirements for financial record keeping and reporting

Uniform Commercial Code (UCC): Particularly Articles 3 and 9, governing negotiable instruments and secured transactions, providing framework for commercial payment documentation

State Commercial Codes: State-specific variations and implementations of commercial laws that may affect payment documentation requirements

State Record-Keeping Requirements: Jurisdiction-specific rules regarding how long and in what format payment records must be maintained

State Receipt Requirements: Specific requirements by state regarding what information must be included on payment receipts

IRS Record Keeping Requirements: Federal guidelines for maintaining business payment records for tax purposes

Fair Credit Billing Act: Federal law protecting consumers in credit billing disputes, which may affect payment documentation requirements

State Consumer Protection Statutes: State-specific laws protecting consumer rights in financial transactions and payment documentation

Industry-Specific Regulations: Specialized requirements for payment documentation in regulated industries such as healthcare and real estate

E-SIGN Act: Federal law establishing legal validity of electronic signatures and records in commerce

Uniform Electronic Transactions Act (UETA): State-level framework for electronic transactions and documentation, providing guidelines for electronic payment receipts