{"data":{"id":"us/26-cfr-40.6151-a-1","jurisdiction":"us","citation":"26 CFR 40.6151(a)-1","heading":"(a)-1 Time and place for paying tax shown on return.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 40—EXCISE TAX PROCEDURAL REGULATIONS"],"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":"a0db66746359ada093d1fbe33c412d10447124049d623ca47423bf7d95025b06","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-40.6109-1","next":"us/26-cfr-40.6302-a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}