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Procedure and Administration

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

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States

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]

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▸Contents — 26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954
26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

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