26 C.F.R. § 41.6151(a)-1

Time and place for paying tax.

Last amended: 2014Year: 2026Length: 69 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 41.6151(a)-1 (2026)

(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]
Cross-references to the CFR
26:41.615141.607141.6091-1
26 C.F.R. § 41.6151(a)-1: Time and place for paying tax. | Justis AI