26 CFR 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]
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.