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

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Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES > PART 40—EXCISE TAX PROCEDURAL REGULATIONS

This text was captured on Sep 22, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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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§ 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer. · 26 CFR § 40.6302(a)-1 | Frix