Treasury Regulations (26 C.F.R.)
26 CFR § 301.6103(k)(9)-1
Disclosure of returns and return information relating to payment of tax by credit card and debit card.
Officers and employees of the Internal Revenue Service may disclose to card issuers, financial institutions, or other persons such return information as the Commissioner deems necessary in connection with processing credit card and debit card transactions to effectuate payment of tax as authorized by § 301.6311-2. Officers and employees of the Internal Revenue Service may disclose such return information to such persons as the Commissioner deems necessary in connection with billing or collection of the amounts charged or debited, including resolution of errors relating to the credit card or debit card account as described in § 301.6311-2(d).
[T.D. 8969, 66 FR 64742, Dec. 14, 2001]
Source: view the official text
In this part (40 sections)
- 301.6071-1 · Time for filing returns and other documents.
- 301.6072-1 · Time for filing income tax returns.
- 301.6073-1 · Time for filing declarations of estimated income tax by…
- 301.6074-1 · Time for filing declarations of estimated income tax by…
- 301.6075-1 · Time for filing estate and gift tax returns.
- 301.6081-1 · Extension of time for filing returns.
- 301.6081-2 · Automatic extension of time for filing an information…
- 301.6091-1 · Place for filing returns and other documents.
- 301.6096-1 · Designation by individuals for taxable years beginning…
- 301.6101-1 · Period covered by returns or other documents.
- 301.6102-1 · Computations on returns or other documents.
- 301.6103(a)-1 · Disclosures after December 31, 1976, by officers and…
- 301.6103(a)-2 · Disclosures after December 31, 1976, by attorneys of…
- 301.6103(c)-1 · Disclosure of returns and return information to…
- 301.6103(h)(2)-1 · Disclosure of returns and return information…
- 301.6103(h)(4)-1 · Disclosure of returns and return information in…
- 301.6103(i)-1 · Disclosure of returns and return information (including…
- 301.6103(j)(1)-1 · Disclosures of return information reflected on…
- 301.6103(j)(5)-1 · Disclosures of return information reflected on…
- 301.6103(k)(6)-1 · Disclosure of return information by certain officers…
- 301.6103(k)(9)-1 · Disclosure of returns and return information…
- 301.6103(l)-1 · Disclosure of returns and return information for…
- 301.6103(l)(2)-1 · Disclosure of returns and return information to…
- 301.6103(l)(2)-2 · Disclosure of returns and return information to…
- 301.6103(l)(2)-3 · Disclosure to Department of Labor and Pension…
- 301.6103(l)(14)-1 · Disclosure of return information to United States…
- 301.6103(l)(21)-1 · Disclosure of return information to the Department…
- 301.6103(m)-1 · Disclosure of taxpayer identity information.
- 301.6103(n)-1 · Disclosure of returns and return information in…
- 301.6103(n)-2 · Disclosure of return information in connection with…
- 301.6103(p)(2)(B)-1 · Disclosure of returns and return information by…
- 301.6103(p)(4)-1 · Procedures relating to safeguards for returns or…
- 301.6103(p)(7)-1 · Procedures for administrative review of a…
- 301.6104(a)-1 · Public inspection of material relating to tax-exempt…
- 301.6104(a)-2 · Public inspection of material relating to pension and…
- 301.6104(a)-3 · Public inspection of Internal Revenue Service letters…
- 301.6104(a)-4 · Requirement for 26 or more plan participants.
- 301.6104(a)-5 · Withholding of certain information from public…
- 301.6104(a)-6 · Procedural rules for inspection.
- 301.6104(b)-1 · Publicity of information on certain information returns.