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Electronic Code of Federal Regulations

e-CFR data is current as of February 20, 2020

Title 26Chapter ISubchapter DPart 54 → §54.6151-1


Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES


§54.6151-1   Time and place for paying of tax shown on returns.

Effective for any Form 8928 that is due on or after January 1, 2010, the tax shown on any return which is imposed under section 4980B, 4980D, 4980E or 4980G shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§54.6071-1 and 54.6091-1.

[T.D. 9457, 74 FR 46000, Sept. 8, 2009]

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