[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 444]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6302-4  Use of financial institutions in connection with income 
taxes; voluntary payments by electronic funds transfer.

    Any person may voluntarily remit by electronic funds transfer any 
payment of tax imposed by subtitle A of the Internal Revenue Code, 
including any payment of estimated tax. Such payment must be made in 
accordance with procedures prescribed by the Commissioner.

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