Subjgrp 15. General Provisions

• § 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.
• § 1.6361-1 - Collection and administration of qualified State individual income taxes.