26 CFR § 40.6302(a)-1
Voluntary payments of excise taxes by electronic funds transfer
June 25, 2020
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]
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