{"data":{"id":"us/26-cfr-31.6302-c-4","jurisdiction":"us","citation":"26 CFR 31.6302(c)-4","heading":"(c)-4 Cross references.","body":"(a) Failure to deposit. For provisions relating to the penalty for failure to make a deposit within the prescribed time, see section 6656.\n(b) Saturday, Sunday, or legal holiday. For provisions relating to the time for performance of acts where the last day falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this chapter (Regulations on Procedure and Administration).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"acb2b817f85955e1bd0e14617760d1363065a126b11b9bafae124b8c8b922a4d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.6302-c-3","next":"us/26-cfr-31.6361-1"},"notice":"GroundRules: Original legal text. Not legal advice."}