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§ 40.6151(a)-1 Time and place for paying tax shown on return.

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Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES > PART 40—EXCISE TAX PROCEDURAL REGULATIONS

This text was captured on Sep 22, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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]

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§ 40.6151(a)-1 Time and place for paying tax shown on return. · 26 CFR § 40.6151(a)-1 | Frix