26 C.F.R. § 1.6302-4 Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer.
Title 26 - Internal Revenue
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 accordance with procedures prescribed by the Commissioner. [T.D. 8828, 64 FR 37676, July 13, 1999]
Title 26: Internal Revenue
PART 1—INCOME TAXES
General Provisions
§ 1.6302-4 Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer.
