Par. 14. Section 31.6302(c)-3 is amended by: 1. Revising the heading. 2. Revising paragraph (a)(1), introductory text. 3. Revising paragraph (a)(1)(i). 4. Revising paragraph (a)(1)(ii), introductory text. 5. Removing paragraph (a)(3). 6. Revising paragraph (b). 7. Revising paragraph (c). 8. Removing paragraph (d). The revisions read as follows:
(a) Requirement —(1) In general. Except as provided in paragraph (a)(2) of this section, every person that, by reason of the provisions of section 6157, computes the tax imposed by section 3301 on a quarterly or other time period basis shall—
(i) If the person is described in section (a)(1) of section 6157, deposit the amount of such tax by the last day of the first calendar month following the close of each of the first three calendar quarters in the calendar year; or
(ii) If the person is other than a person described in section (a)(1) of section 6157, deposit the amount of such tax by the last day of the first calendar month following the close of—
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(b) Manner of deposit —(1) In general. A deposit required to be made by an employer under this section shall be made separately from a deposit required by any other section. An employer may make one, or more than one, remittance of the amount required to be deposited. An employer that is not required to deposit an amount of tax by this section may nevertheless voluntarily make that deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds transfer, see § 31.6302-1(h).
(2) Time deemed paid. For the time an amount deposited by electronic funds transfer is deemed paid, see § 31.6302-1(h)(9). For the time an amount remitted with a return is deemed paid, see § 31.6302-1(i)(3).
(c) Effective/applicability date. This section applies to payments made after the date that final regulations are published in the Federal Register , but no earlier than January 1, 2011.