26 CFR 40.6302 - Voluntary payments of excise taxes by electronic funds transfer.

Regulations last checked for updates: Oct 15, 2026

Title 26 - Internal Revenue last revised: Oct 06, 2026

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 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]

authority: 26 U.S.C. 7805.

source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

cite as: 26 CFR 40.6302