Skip to content
ChatProjectCodes

26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration

§ 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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.

[T.D. 8828, 64 FR 37676, July 13, 1999]

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 26 CFR Part 20
26 CFR Part 20

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.