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e-CFR data is current as of July 9, 2020

Title 26Chapter ISubchapter DPart 40 → §40.6151(a)-1


Title 26: Internal Revenue
PART 40—EXCISE TAX PROCEDURAL REGULATIONS


§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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