Treasury Regulations (26 C.F.R.)
26 CFR § 40.6151(a)-1
Time and place for paying tax shown on return.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (21 sections)
- 40.0-1 · Introduction.
- 40.6011(a)-1 · Returns.
- 40.6011(a)-2 · Final returns.
- 40.6060-1 · Reporting requirements for tax return preparers.
- 40.6071(a)-1 · Time for filing returns.
- 40.6091-1 · Place for filing returns.
- 40.6101-1 · Period covered by returns.
- 40.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 40.6109-1 · Tax return preparers furnishing identifying numbers for…
- 40.6151(a)-1 · Time and place for paying tax shown on return.
- 40.6302(a)-1 · Voluntary payments of excise taxes by electronic funds…
- 40.6302(c)-1 · Deposits.
- 40.6302(c)-2 · Special rules for September.
- 40.6302(c)-3 · Deposits under chapter 33.
- 40.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 40.6694-2 · Penalties for understatement due to an unreasonable…
- 40.6694-3 · Penalty for understatement due to willful, reckless, or…
- 40.6694-4 · Extension of period of collection when tax return preparer…
- 40.6695-1 · Other assessable penalties with respect to the preparation…
- 40.6696-1 · Claims for credit or refund by tax return preparers.
- 40.7701-1 · Tax return preparer.