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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6302-4

§ 1.6302-4. Voluntary payments by electronic funds transfer.

72 words·~1 min read·/us/cfr/t26/s§ 1.6302-4·

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(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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  • T.D. 9507
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§ 1.6302-4
Voluntary payments by electronic funds transfer.
Treas. Dec.T.D. 9507
Cites 1Cited by 0 across 0 sources
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