26 CFR · Internal Revenue

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

eCFR · current through Aug 10, 2026
§ 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

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