Treasury Regulations, Subchapter D, Sec. 40.6302(c)-3T
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Sec. 40.6302(c)-3T Special rules for use of Government depositaries under chapter 33 (temporary)
(a) through (b)(2)(ii)(A) [Reserved] For further guidance, see §40.6302(c)–3(a) through (b)(2)(ii)(A).
(b)(2)(ii)(B) Applicable October 1, 2004, the account required under §40.6302(c)–3(b)(2)(i)(A) may not reflect an item of adjustment for any month during a quarter if the adjustment results from a refusal to pay or inability to collect the tax and the uncollected tax has not been reported under §49.4291–1 of this chapter on or before the due date of the return for that quarter; and
(b)(2)(ii)(C) through (g) [Reserved] For further guidance, see §40.6302(c)–3(b)(2)(ii)(C) through (g).
[T.D. 9149, 69 FR 48394, Aug. 10, 2004]
