26 CFR § 41.6151(a)-1

26 CFR · Internal Revenue

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

eCFR · current through Aug 3, 2026

§ 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]

26 C.F.R. § 41.6151(a)-1 (Time and place for paying tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.