26 CFR § 41.6151(a)-1

26 CFR · Internal Revenue

§ 41.6151(a)-1 — Time and place for paying tax.

TitleTitle 26: Internal Revenue PartPart 41: Excise Tax on Use of Certain Highway Motor Vehicles

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 41.6151(a)-1 (Time and place for paying tax.) 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. § 41.6151(a)-1 (2026).

Text

§ 41.6151(a)-1 Time and place for paying tax.

(a)In general. The tax must be paid at the time prescribed in § 41.6071(a)-1 for filing the return and at the place prescribed in § 41.6091-1 for filing the return.

(b)Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014). [T.D. 9698, 79 FR 64317, Oct. 29, 2014]

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§ 41.6151(a)-1 Time and place for paying tax.

(a) In general. The tax must be paid at the time prescribed in § 41.6071(a)-1 for filing the return and at the place prescribed in § 41.6091-1 for filing the return.

(b) Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014).

[T.D. 9698, 79 FR 64317, Oct. 29, 2014]