Treasury Regulations, Subchapter D, Sec. 49.4291-1T
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Sec. 49.4291-1T Persons receiving payment must collect tax (temporary)
Applicable October 1, 2004, a person required to report uncollected tax under §49.4291–1 must make the report on or before the due date of the return on which the refusal to pay or inability to collect such tax is reflected (or could be reflected but for the limitation in §40.6302(c)–3T).
[T.D. 9149, 69 FR 48394, Aug. 10, 2004]
