26 C.F.R. § 1.6302-4. - § 1.6302-4 Voluntary Payments by Electronic Funds Transfer.

Current as of January 1, 1970

Section 1.6302-4 - § 1.6302-4 Voluntary Payments by Electronic Funds Transfer.Section 1.6302-4 - § 1.6302-4 Voluntary Payments by Electronic Funds Transfer.

Section 1.6302-3 - § 1.6302-3 Deposit Rules for Estimated Taxes of Certain Trusts.Section 1.6361-1 - § 1.6361-1 Collection and Administration of Qualified State Individual Income Taxes.

§ 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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