26 CFR 41.6151(a)-1 - Time and place for paying tax.

§ 41.6151(a)-1 Time and place for paying tax.

(a)In general. The tax must be paid at the time prescribed in § 41.6071(a)-1 for filing the return and at the place prescribed in § 41. 6091-1 for filing the return.

(b)Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014).

[T.D. 9698, 79 FR 64317, Oct. 29, 2014]

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