Sec. 301.6302-1 Manner or time of collection of taxes.
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For provisions relating to the manner or time of collection of certain employment and excise taxes and deposits in connection with the payment thereof, see the regulations relating to the particular tax.
(b) Income taxes.
For provisions relating to the deposits of income and estimated income taxes of certain corporations, see §
1.6302-1of this chapter (Income Tax Regulations).
(2) For provisions relating to the deposits of tax required to be withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6302-2 of this chapter.
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This section applies to deposits and payments made after December 31, 2010.
[Adopted by T.D. 6498, 25 FR 10154, Oct. 25, 1960, as amended by T.D. 6922, 32 FR 8711-8714, June 17, 1967. Revised at 32 FR 15241, Nov. 3, 1967, as amended by
T.D. 8952, 66 FR 33830-33832, June 26, 2001. Revised by
T.D. 9507, 75 FR 75897-75904, Dec. 7, 2010.]
