Title 26

SECTION 20.6302-1

20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.

§ 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 20 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

[T.D. 8828, 64 FR 37676, July 13, 1999]

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