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

26 CFR 40.6302(a)-1

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Citation26 CFR 40.6302(a)-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 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]