[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6302-1]

[Page 204]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6302-1  Mode or time of collection of taxes.

    (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 Sec. 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 Sec. 1.6302-2 of this chapter.

[32 FR 15241, Nov. 2, 1967, as amended by T.D. 8952, 66 FR 33832, June 
26, 2001]