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Sec. 31.6302(c)-4 Cross references.

(a) Failure to deposit.

For provisions relating to the penalty for failure to make a deposit within the prescribed time, see the section 6656.

(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 section 301.7503-1 of this chapter (Regulations on Procedure and Administration).

[Adopted by T.D. 6354, 24 FR 301, Jan. 14, 1959; republished by T.D. 6516, 25 FR 13032, Dec. 20, 1960. Redesignated by T.D. 7037, 35 FR 6709, Apr. 28, 1970, and amended by T.D. 8947, 66 FR 32541-32543, June 15, 2001.]

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