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Title 26

Displaying title 26, up to date as of 9/23/2021. Title 26 was last amended 9/22/2021.

Title 26

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§ 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]