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e-CFR data is current as of July 1, 2020

Title 26Chapter ISubchapter APart 1 → §1.6302-4


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.6302-4   Voluntary payments by electronic funds transfer.

(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.

[T.D. 9507, 75 FR 75900, Dec. 7, 2010]

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