§ 5874. Method of payment
All tax liabilities imposed by this chapter may be paid with uncertified check, unless the Commissioner otherwise prescribes, but if a check so received is not honored by the bank on which it is drawn, the taxpayer shall remain liable for the payment of the tax and for all lawful penalties and interest, in the same manner as if the check had not been tendered. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)