Overview of Temporary and Proposed Section 6302 Regulations The temporary regulations explain new rules on the deposit of excise taxes that became effective August 1, 1995. Under the old rules, most taxpayers were required to deposit excise taxes on a semi-monthly basis and the amount deposited was supposed to equal the liability incurred during that period. But there was also a safe harbor provision that allowed taxpayers to comply by depositing less than the full amount due. Effective in 1995, the law was changed to require an additional deposit in September for all excise taxes (except air transportation taxes, which will be included starting in 1997). These temporary regulations modify the old safe harbor rules to include the new September deposit. A full text of these regulations, and an explanation of procedures for commenting on them appears in the Federal Register of August 29, 1995.