26 CFR § 25.6302-1 - Voluntary payments of gift taxes by electronic funds transfer.

---
identifier: "/us/cfr/t26/s25.6302-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 25.6302-1 - Voluntary payments of gift taxes by electronic funds transfer."
title_number: 26
title_name: "Internal Revenue"
section_number: "25.6302-1"
section_name: "Voluntary payments of gift 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: "25"
part_name: "GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 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. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "25"
---


# 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 25 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

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