# 26 CFR § 40.6302(a)-1: (a)-1 Voluntary payments of excise taxes by electronic funds transfer

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(a)-1

## Section

- **Citation:** 26 CFR § 40.6302(a)-1
- **Heading:** (a)-1 Voluntary payments of excise taxes by electronic funds transfer
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES > PART 40—EXCISE TAX PROCEDURAL REGULATIONS

## Text

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]

## Nearby sections

- [26 CFR § 40.0-1 § 40.0-1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.0-1.md)
- [26 CFR § 40.6011(a)-1 § 40.6011(a)-1 Returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6011(a)-1.md)
- [26 CFR § 40.6011(a)-2 § 40.6011(a)-2 Final returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6011(a)-2.md)
- [26 CFR § 40.6060-1 § 40.6060-1 Reporting requirements for tax return preparers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6060-1.md)
- [26 CFR § 40.6071(a)-1 § 40.6071(a)-1 Time for filing returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6071(a)-1.md)
- [26 CFR § 40.6101-1 § 40.6101-1 Period covered by returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6101-1.md)
- [26 CFR § 40.6107-1 § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6107-1.md)
- [26 CFR § 40.6109-1 § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6109-1.md)
- [26 CFR § 40.6151(a)-1 § 40.6151(a)-1 Time and place for paying tax shown on return.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6151(a)-1.md)
- [26 CFR § 40.6302(a)-1 § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(a)-1.md)
- [26 CFR § 40.6302(c)-1 § 40.6302(c)-1 Deposits.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(c)-1.md)
- [26 CFR § 40.6302(c)-2 § 40.6302(c)-2 Special rules for September.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(c)-2.md)
- [26 CFR § 40.6694-1 § 40.6694-1 Section 6694 penalties applicable to tax return preparer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6694-1.md)
- [26 CFR § 40.6694-2 § 40.6694-2 Penalties for understatement due to an unreasonable position.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6694-2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(a)-1. Check the current official text before relying on it. Not legal advice.