Regulations last checked for updates: Jan 30, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
All TitlesTitle 26Chapter IPart 40 - PART 40—EXCISE TAX PROCEDURAL REGULATIONS
View all text of Part 40 [§ 40.0-1 - § 40.7701-1]
§ 40.6151(a)-1 - Time and place for paying tax shown on return.

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]
authority: 26 U.S.C. 7805.
source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.
cite as: 26 CFR 40.6151
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