# 27 CFR § 70.65: Use of commercial banks

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-70.65

## Section

- **Citation:** 27 CFR § 70.65
- **Heading:** Use of commercial banks
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart D—Collection of Excise and Special (Occupational) Tax > Receipt of Payment

## Text

For provisions relating to the use of commercial banks and electronic fund transfer of taxpayment to the Treasury Account, see the regulations relating to the particular tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956, ch. 462, 70 Stat. 391 (26 U.S.C. 6301))
[T.D. ATF-77, 46 FR 3002, Jan. 13, 1981. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]

## Nearby sections

- [27 CFR § 70.51 § 70.51 Collection authority.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.51.md)
- [27 CFR § 70.52 § 70.52 Signature presumed authentic.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.52.md)
- [27 CFR § 70.61 § 70.61 Payment by check or money order.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.61.md)
- [27 CFR § 70.62 § 70.62 Fractional parts of a cent.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.62.md)
- [27 CFR § 70.63 § 70.63 Computations on returns or other documents.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.63.md)
- [27 CFR § 70.64 § 70.64 Receipt for taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.64.md)
- [27 CFR § 70.65 § 70.65 Use of commercial banks.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.65.md)
- [27 CFR § 70.71 § 70.71 Assessment authority.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.71.md)
- [27 CFR § 70.72 § 70.72 Method of assessment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.72.md)
- [27 CFR § 70.73 § 70.73 Supplemental assessments.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.73.md)
- [27 CFR § 70.74 § 70.74 Request for prompt assessment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.74.md)
- [27 CFR § 70.75 § 70.75 Jeopardy assessment of alcohol, tobacco, and firearms taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.75.md)
- [27 CFR § 70.76 § 70.76 Stay of collection of jeopardy assessment; bond to stay collection.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.76.md)
- [27 CFR § 70.77 § 70.77 Collection of jeopardy assessment; stay of sale of seized property pending court decision.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.77.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-70.65. Check the current official text before relying on it. Not legal advice.