[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR40.6302(a)-1]

[Page 8]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 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]