§5703. Liability for tax and method of payment — Inbound Citations

Citations to §5703(b)

• 26 U.S.C. § 6302(h)(3)

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  (3) Under regulations, any tax required to be paid by electronic fund transfer under section 5061(e) or 5703(b) shall be paid in such a manner as to ensure that the requirements of the second sentence of paragraph (1)(A) of this subsection are satisfied.