26 C.F.R. § 40.6151(a)-1

Current through September 30, 2024

Section 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.

26 C.F.R. §40.6151(a)-1

T.D. 8968, 66 FR 41776, Aug. 9, 2001