Treasury Regulations · 26 CFR
§ 301.6103(k)(9)-1. Disclosure of returns and return information relating to payment of tax by credit card and debit card.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6103(k)(9)
Cite as 26 CFR § 301.6103(k)(9)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 14, 2001 by T.D. 8969
- Issued under
- 26 U.S.C. § 6103(k)(9)
- Length
- 106 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8969 (66 FR 64742)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6103(i)-1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.
- § 301.6103(j)(1)-1 Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
- § 301.6103(j)(5)-1 Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
- § 301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
- § 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
- § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
- § 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
- § 301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies.
- § 301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.