26 CFR 41.6151(a)-1T - Time and place for paying tax (temporary).
(a) In general. The tax must be paid at the time prescribed in § 41.6071(a)-1 (or § 41.6071(a)-1T, as appropriate) for filing the return and at the place prescribed in § 41.6091-1 for filing the return.
[T.D. 9537, 76 FR 43123, July 20, 2011]
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