26 CFR 40.6302 - Voluntary payments of excise taxes by electronic funds transfer.

Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 40.6302(a)-1 - Voluntary payments of excise taxes by electronic funds transfer.

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]

authority: 26 U.S.C. 7805.

source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

cite as: 26 CFR 40.6302