1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 40
  5. § 40.6302a-1

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