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Code of Federal Regulations Title 26. Internal Revenue § 26.1.6302–4 Voluntary payments by electronic funds transfer

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) 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 the manner set forth in published guidance, publications, forms and instructions.

(b) Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.6302–4 Voluntary payments by electronic funds transfer - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-6302-4/

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