{"data":{"id":"us/26-cfr-40.6302-a-1","jurisdiction":"us","citation":"26 CFR 40.6302(a)-1","heading":"(a)-1 Voluntary payments of excise taxes by electronic funds transfer.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 40—EXCISE TAX PROCEDURAL REGULATIONS"],"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":"edcdc966e67448931aff946a468023cf8ace56f1bff1fe454644607715308b45","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-40.6151-a-1","next":"us/26-cfr-40.6302-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}