26 CFR · Internal Revenue

§ 40.6151(a)-1 — Time and place for paying tax shown on return.

26 CFR § 40.6151(a)-1

This text of 26 C.F.R. § 40.6151(a)-1 (Time and place for paying tax shown on return.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 40.6151(a)-1 (2026).

Text

§ 40.6151(a)-1 Time and place for paying tax shown on return. Except as provided by statute, the tax must be paid at the time prescribed in § 40.6071(a)-1 for filing the return, and at the place prescribed in § 40.6091-1 for filing the return. [T.D. 8968, 66 FR 41776, Aug. 9, 2001]

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Related

§ 40.6151
26 C.F.R. § 40.6151
§ 40.6071
26 C.F.R. § 40.6071
§ 40.6091-1
26 C.F.R. § 40.6091-1

Nearby Sections

11

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Bluebook (online)
26 C.F.R. § 40.6151(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/40/40.6151(a)-1.
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