26 C.F.R. § 301.6302-1 Mode or time of collection of taxes.
Title 26 - Internal Revenue
(a) Employment and excise taxes. For provisions relating to the mode or time of collection of certain employment and excise taxes and the use of authorized financial institutions in connection with the payment thereof, see the regulations relating to the particular tax. (b) Income taxes. (1) For provisions relating to the use of authorized financial institutions in depositing income and estimated income taxes of certain corporations, see §1.6302–1 of this chapter (Income Tax Regulations). (2) For provisions relating to the use of authorized financial institutions in depositing the 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. [32 FR 15241, Nov. 2, 1967, as amended by T.D. 8952, 66 FR 33832, June 26, 2001]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Collection
General Provisions
§ 301.6302-1 Mode or time of collection of taxes.
