{"data":{"id":"us/26-cfr-157.6151-1","jurisdiction":"us","citation":"26 CFR 157.6151-1","heading":"-1 Time and place for paying of tax shown on returns.","body":"The tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown on any return must, without assessment or notice and demand, be paid at the time and place specified in the forms and instructions provided by the Internal Revenue Service. For provisions relating to the time and place for filing such return, see § 157.6071-1 and § 157.6091-1. For provisions relating to the extension of time for paying the tax, see § 157.6161-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS","Subpart B—Procedure and Administration"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ab76ddf73cc56b257f1bcedede91dfe658af67a10a18c0b6aa83e52fa6dadd64","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-157.6109-1","next":"us/26-cfr-157.6161-1"},"notice":"GroundRules: Original legal text. Not legal advice."}