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

---
identifier: "/us/cfr/t26/s20.6302-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.6302-1 - Voluntary payments of estate taxes by electronic funds transfer."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.6302-1"
section_name: "Voluntary payments of estate taxes by electronic funds transfer."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---


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

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]