# Prop. Treas. Reg. § 40.6302(c)-1: Deposits.

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. 16. Section 40.6302(c)-1 is amended by: 1. Revising the heading. 2. In paragraph (b)(2)(v), removing the language “that failure may be reported to the appropriate IRS office and”. 3. Revising paragraphs (d) and (f). The revisions read as follows:

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(d) Deposits required by electronic funds transfer. All deposits required by this part must be made by electronic funds transfer, as that term is defined in § 31.6302-1(h)(4) of this chapter.

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(f) Effective/applicability date. This section applies to deposits made after the date that final regulations are published in the Federal Register , but no earlier than January 1, 2011.

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