Par. 6. Section 1.6302-4 is revised to read as follows:
(a) Electronic funds transfer. Any person may voluntarily remit by electronic funds transfer any payment of tax imposed by subtitle A of the Internal Revenue Code, including any payment of estimated tax. Such payment must be made in accordance with procedures prescribed by the Commissioner.
(b) Effective/applicability date. This section applies to payments made after the date that final regulations are published in the Federal Register , but no earlier than January 1, 2011.