{"data":{"id":"us/26-cfr-41.6151-a-1","jurisdiction":"us","citation":"26 CFR 41.6151(a)-1","heading":"(a)-1 Time and place for paying tax.","body":"(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.\n(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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES","Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles"],"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":"ab344a1880e218f2a9acea74bbc1f83b89be671897538f85c6a30c334f2a2c24","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6109-2","next":"us/26-cfr-41.6694-1"},"notice":"GroundRules: Original legal text. Not legal advice."}