# Prop. Treas. Reg. § 31.6302-2: Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

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. § 6302.

Par. 11. Section 31.6302-2 is amended by: 1. Revising the heading. 2. Revising paragraph (d). The revisions read as follows.

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(d) 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.