26 CFR 20.6302-1
§ 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6302-1, § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112695
- Permanent ID
ys:prov:112695@1- SHA-256
6484cc7a66c71dd1bd88f37e74190d8527e6e94faec3b04bb05a7cff4f1a5aca
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Full text
Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 20 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.