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

26 CFR § 40.6151(a)-1eCFR data as of 2026-07-14

Except as provided by statute, the tax must be paid at the time prescribed in for filing the return, and at the place prescribed in for filing the return.

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

Official eCFR text of § 40.6151(a)-1

Source: decipher.legal/cfr/26/40.6151(a)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14