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

§ 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 2014-04-01

no entries appear in the Federal Register after this date.

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