26 CFR · Internal Revenue
§ 40.6302(a)-1 — Voluntary payments of excise taxes by electronic funds transfer.
eCFR · current through Aug 10, 2026
§ 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]
Free access — add to your briefcase to read the full text and ask questions with AI
26 C.F.R. § 40.6302(a)-1 (Voluntary payments of excise taxes by electronic funds transfer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.