31749

(a) The excise taxes, taxes, or license fees fixed by this part shall be paid by postal or bank money order, legal tender, credit card, or in any other manner established by the Secretary by regulation.(b) When the payment of the excise taxes on motor vehicles is made by check, it must be a manager’s, official, or certified check; exempt from this requirement are those taxpayers with adequate bond to guarantee the total payment of the excise taxes.(c) The Secretary may require taxpayers with a history of issuing checks that have been returned by the banks to make subsequent payments by certified, official, or manager’s check.(d) When the due date for the payment of an excise tax, tax, or any license fee is not a business day, or when the taxpayer is unable to make the payment because the Internal Revenue Collector’s Offices are closed to the public during business hours, the payment shall be made on the next day said offices are open. History —Jan. 31, 2011, No. 1, § 3060.09, retroactive to Jan. 1, 2011.