{"data":{"id":"us/26-cfr-53.6151-1","jurisdiction":"us","citation":"26 CFR 53.6151-1","heading":"-1 Time and place for paying tax shown on returns.","body":"The Chapter 42 tax shown on any return shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 53.6071-1 and 53.6091-1. For provisions relating to the extension of time for paying the tax, see § 53.6161-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 53—FOUNDATION AND SIMILAR EXCISE TAXES","Subpart L—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":"715e9ddfb0d6c980aee72ce7d1060b4ea213dd2b87e1c5533510251bf0aeed5e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-53.6109-1","next":"us/26-cfr-53.6161-1"},"notice":"GroundRules: Original legal text. Not legal advice."}