# Prop. Treas. Reg. § 1.6302-4: Voluntary payments by electronic funds transfer.

Proposed regulation, not in force. REG-153340-09, 75 FR 51707, published 2010-08-23 <https://www.federalregister.gov/documents/2010/08/23/2010-20737/electronic-funds-transfer-of-depository-taxes>. Interprets 26 U.S.C. § 6302.

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.