26 CFR · Internal Revenue
§ 301.6103(k)(9)-1 — Disclosure of returns and return information relating to payment of tax by credit card and debit card.
26 CFR § 301.6103(k)(9)-1
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.6103(k)(9)-1 (Disclosure of returns and return information relating to payment of tax by credit card and debit card.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 301.6103(k)(9)-1 (2026).
Text
§ 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
Officers and employees of the Internal Revenue Service may disclose to card issuers, financial institutions, or other persons such return information as the Commissioner deems necessary in connection with processing credit card and debit card transactions to effectuate payment of tax as authorized by § 301.6311-2. Officers and employees of the Internal Revenue Service may disclose such return information to such persons as the Commissioner deems necessary in connection with billing or collection of the amounts charged or debited, including resolution of errors relating to the credit card or debit card account as described in § 301.6311-2(d).
[T.D. 8969, 66 FR 64742, De
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Related
§ 301.6103
26 C.F.R. § 301.6103
§ 301.6311-2
26 C.F.R. § 301.6311-2
Nearby Sections
11
§ 301.6103(h)(4)-1
Disclosure of returns and return information in whistleblower administrative proceedings.§ 301.6103(j)(5)-1
Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.§ 301.6103(k)(6)-1
Disclosure of return information by certain officers and employees for investigative purposes.§ 301.6103(k)(9)-1
Disclosure of returns and return information relating to payment of tax by credit card and debit card.§ 301.6103(l)-1
Disclosure of returns and return information for purposes other than tax administration.§ 301.6103(l)(2)-1
Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.§ 301.6103(l)(2)-2
Disclosure of returns and return information to Department of Labor for purposes of research and studies.§ 301.6103(l)(2)-3
Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.§ 301.6103(l)(14)-1
Disclosure of return information to United States Customs Service.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.6103(k)(9)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6103(k)(9)-1.