26 CFR 40.6151 - Time and place for paying tax shown on return.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 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]