# Prop. Treas. Reg. § 1.1461-1: Payment and returns of tax withheld.

Proposed regulation, not in force. REG-153340-09, 75 FR 51707, published 2010-08-23 <https://www.federalregister.gov/documents/2010/08/23/2010-20737/electronic-funds-transfer-of-depository-taxes>. Interprets 26 U.S.C. § 1461.

Par. 2. Section 1.1461-1 is amended by revising paragraph (a)(1), first sentence, to read as follows:

(a) Payment of withheld tax —(1) Deposits of tax. Every withholding agent who withholds tax pursuant to chapter 3 of the Internal Revenue Code (Code) and the regulations under such chapter shall deposit such amount of tax as provided in § 1.6302-2(a). * * *

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