# Treas. Reg. § 31.6302(b)-1: Method of collection.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6302(b)-1>. Interprets 26 U.S.C. § 6302.

For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§ 31.6011(a)-1 and 31.6011(a)-5.