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RA 2: Amounts treated as income tax
or “Certain payments are treated as income tax and follow income tax rules”
You could also call this:

“When to pay your final tax for the year”

You need to pay any terminal tax you owe for a tax year. Terminal tax is the final tax payment for the year. You must pay it to the Commissioner by the due date. The amount you need to pay is what’s left after your other tax payments for the year. The rules about when and how to pay terminal tax are in subpart RB of the law.

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Next up: RA 4: Provisional tax obligations

or “Rules for paying tax in advance throughout the year”
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Part R General collection rules
General withholding and payment obligations

RA 3Terminal tax obligations

  1. A person liable under section BC 8 (Satisfaction of income tax liability) to pay an amount of terminal tax for a tax year must pay the amount to the Commissioner under subpart RB (Terminal tax) by the due date.

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