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CFR › Title 26 › Chapter I › Subchapter D › Part 40 › Section 40.6151(a)-1

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

There is 1 rule appearing in the Federal Register for 26 CFR 40. Select the tab below to view, or View eCFR (GPOAccess)
§ 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]

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-12-06; vol. 77 # 235 - Thursday, December 6, 2012
    1. 77 FR 72721 - Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective December 6, 2012. Applicability Dates: These regulations apply to policy and plan years ending on or after October 1, 2012, and before October 1, 2019.
      26 CFR Parts 40, 46, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC: Title 26a

§ 6011

§ 6060

§ 6071

§ 6091

§ 6101

§ 6109

§ 6695

Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 40 after this date.

  • 2012-12-06; vol. 77 # 235 - Thursday, December 6, 2012
    1. 77 FR 72721 - Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective December 6, 2012. Applicability Dates: These regulations apply to policy and plan years ending on or after October 1, 2012, and before October 1, 2019.
      26 CFR Parts 40, 46, and 602