For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of Sec. 31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see Sec. 31.6302(c)-2A. [T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988] Sec. 31.6161(a)(1)-1 Extensions of time for paying tax.
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.