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Home/Federal/CFR/Title 26/Part 40/§ 40.6302(a)-1
26 CFR § 40.6302(a)-1Chapter I

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

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Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.

Full Text

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]

eCFR data current as of: June 10, 2026

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