CFR›Title 26›Chapter I›Part 31›Subpart G›26 CFR 31.6302(b)-1 Citation26 CFR 31.6302(b)-1CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 § 31.6302(b)-1 Method of collection.For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§ 31.6011(a)-1 and 31.6011(a)-5. Previous 31.6302-4 § 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments. Next 31.6302(c)-1 § 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(b)-1 Method of collection.For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§ 31.6011(a)-1 and 31.6011(a)-5.