Code of Federal Regulations · Section
§ 70.65 — Use Of Commercial Banks
27 C.F.R. § 70.65
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For provisions relating to the use of commercial banks and electronic fund transfer of taxpayment to the Treasury Account, see the regulations relating to the particular tax.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Collection authority26 U.S.C. § 6301