CFR›Title 27›Chapter I›Part 70›Subpart D›Subject Group Receipt of Payment ContainsSections 70.61–70.65CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 70.61 § 70.61 Payment by check or money order. 70.62 § 70.62 Fractional parts of a cent. 70.63 § 70.63 Computations on returns or other documents. 70.64 § 70.64 Receipt for taxes. 70.65 § 70.65 Use of commercial banks. Previous Notice and Demand Notice and Demand Next Registration Registration