{"data":{"id":"us/26-cfr-1.6302-4","jurisdiction":"us","citation":"26 CFR 1.6302-4","heading":"-4 Voluntary payments by electronic funds transfer.","body":"(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.\n(b) Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"8f931558d357042ff4951426dbdb66e6414d0f7ef1b2492f44d475445ac5385f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6302-3","next":"us/26-cfr-1.6361-1"},"notice":"GroundRules: Original legal text. Not legal advice."}