CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES (parts 70 to 73) > PART 70—PROCEDURE AND ADMINISTRATION > SUBPART D—Collection of Excise and Special (Occupational) Tax (§70.51 to §70.333) > 70.65—Use of commercial banks.

70.65—Use of commercial banks.

For provisions relating to the use of commercial banks and electronic fund transfer of taxpayment to the Treasury Account, see the regulations relating to the particular tax.

Code of Federal Regulations

(Aug. 16, 1954, ch. 736, 68A Stat. 775 ( 26 U.S.C. 6301 ); June 29, 1956, ch. 462, 70 Stat. 391 ( 26 U.S.C. 6301 ))

Code of Federal Regulations

[T.D. ATF-77, 46 FR 3002, Jan. 13, 1981. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]