GroundRules
26 CFR 40.6151(a)-1: (a)-1 Time and place for paying tax shown on return.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 40—EXCISE TAX PROCEDURAL REGULATIONS
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON