27 CFR 70.65 - Use of commercial banks.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Dec 14, 2025

View all text of Subpart D [§ 70.51 - § 70.333]

§ 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.

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