26 C.F.R. § 40.6151(a)-1

Time and place for paying tax shown on return.

Last amended: 2014Year: 2026Length: 41 wordsOfficial source

Cite as 26 C.F.R. § 40.6151(a)-1 (2026)

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]
Cross-references to the CFR
40.607140.6091-1
26 C.F.R. § 40.6151(a)-1: Time and place for paying tax shown on return. | Justis AI