CFR 27-41.115a-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.115a:Payment of tax by electronic fund transfer.
(a) General. (1) Each taxpayer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 40 of this chapter, shall use a commercial bank in making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year.
CFR 27-41.115a-2013 history
2013CFR 27-41.115a-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.115a:Payment of tax by electronic fund transfer.