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.

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(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]