Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart E - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO THE TAXES ON WAGERING
Section 44.6151-1 - Time and place for paying taxes

26 C.F.R. § 44.6151-1

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Current through November 30, 2024
Section 44.6151-1 - Time and place for paying taxes

The taxes imposed by sections 4401 and 4411 shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the returns are required to be filed at the time fixed for filing returns. For provisions relating to the time for filing returns, see section 6071 and § 44.6071-1 . For provisions relating to the place for filing returns, see section 6091 and § 44.6091-1 .

26 C.F.R. §44.6151-1