Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 40 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.
[T.D. 8828, 64 FR 37677, July 13, 1999]
source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.
cite as: 26 CFR 40.6302