26 CFR § 28.6151-1 — Time and place for paying tax shown on returns.

(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.

(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.