26 CFR · Internal Revenue

§ 31.6302(b)-1 — Method of collection.

26 CFR § 31.6302(b)-1

TitleTitle 26: Internal Revenue PartPart 31: Employment Taxes and Collection of Income Tax at Source

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 31.6302(b)-1 (Method of collection.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 31.6302(b)-1 (2026).

Text

§ 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.

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Related

26 C.F.R. § 31.6302

26 C.F.R. § 31.6011

Nearby Sections

11

§ 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.

§ 31.6302(c)-4

Cross references.

§ 31.6361-1

Collection and administration of qualified State individual income taxes.

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Bluebook (online)

26 C.F.R. § 31.6302(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6302(b)-1.

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