26 CFR · Internal Revenue
§ 40.6302(a)-1 — Voluntary payments of excise taxes by electronic funds transfer.
26 CFR § 40.6302(a)-1
TitleTitle 26: Internal RevenuePartPart 40: Excise Tax Procedural Regulations
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 40.6302(a)-1 (Voluntary payments of excise taxes by electronic funds transfer.) 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. § 40.6302(a)-1 (2026).
Text
§ 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]
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Related
§ 40.6302
26 C.F.R. § 40.6302
Nearby Sections
11
§ 40.6091-1
Place for filing returns.§ 40.6101-1
Period covered by returns.§ 40.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 40.6151(a)-1
Time and place for paying tax shown on return.§ 40.6302(c)-1
Deposits.§ 40.6302(c)-2
Special rules for September.§ 40.6302(c)-3
Deposits under chapter 33.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 40.6302(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/40/40.6302(a)-1.