electronic fund transfer

(2) Definitions For purposes of this subsection— (A) Depository tax The term “depository tax” means any tax if the Secretary is authorized to require deposits of such tax. (B) Electronic fund transfer The term “electronic fund transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution or other financial intermediary to debit or credit an account.


26 USC § 6302(h)(2)

Scoping language

For purposes of this subsection
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