§ 31.6302(c)-4. Cross references.

Other regulations under § 6302

• § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
• § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
• § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
• § 1.6302-4 Voluntary payments by electronic funds transfer.
• § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
• § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
• § 31.6302-0 Table of contents.
• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• § 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
• § 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
• § 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
• § 31.6302(b)-1 Method of collection.
• § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
• § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
• § 40.6302(c)-1 Deposits.
• § 40.6302(c)-2 Special rules for September.
• § 40.6302(c)-3 Deposits under chapter 33.
• § 51.6302-1 Method of paying the branded prescription drug fee.
• § 57.6302-1 Method of paying the health insurance providers fee.
• § 301.6302-1 Manner or time of collection of taxes.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. June 15, 2001Amended by T.D. 8947 (66 FR 32542)
2. April 28, 1970Amended by T.D. 7037 (35 FR 6709)
3. December 20, 1960Issued by T.D. 6516 (25 FR 13032)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections

• § 31.6302(b)-1 Method of collection.
• § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
• § 31.6302(c)-4 Cross references.
• § 31.6361-1 Collection and administration of qualified State individual income taxes.
• § 31.6402(a)-1 Credits or refunds.
• § 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
• § 31.6402(a)-3 Refund of Federal unemployment tax.