{"data":{"id":"us/27-cfr-70.65","jurisdiction":"us","citation":"27 CFR 70.65","heading":"Use of commercial banks.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b2cb9c8703b9b3c8f72b1667d3846d61e9cf9fca3d80e8bd031916aa6fe124a8","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.64","next":"us/27-cfr-70.71"},"notice":"GroundRules: Original legal text. Not legal advice."}