Code of Federal Regulations · Section
§ 40.6302(a)-1 — (a)-1 Voluntary Payments Of Excise Taxes By Electronic Funds Transfer
26 C.F.R. § 40.6302(a)-1
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Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 40 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.
Authorizing Statute
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Identifying numbers26 U.S.C. § 6109
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Place for filing returns or other documents26 U.S.C. § 6091
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Time for filing returns and other documents26 U.S.C. § 6071
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Period covered by returns or other documents26 U.S.C. § 6101
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Mode or time of collection26 U.S.C. § 6302
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General requirement of return, statement, or list26 U.S.C. § 6011