Code of Federal Regulations · Section
§ 41.6151(a)-1 — (a)-1 Time And Place For Paying Tax
26 C.F.R. § 41.6151(a)-1
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(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.
(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).
Authorizing Statute
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Exemptions26 U.S.C. § 4483
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Period covered by returns or other documents26 U.S.C. § 6101
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Information returns of tax return preparers26 U.S.C. § 6060
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Identifying numbers26 U.S.C. § 6109
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Definitions26 U.S.C. § 4482
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General requirement of return, statement, or list26 U.S.C. § 6011
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Rules and regulations26 U.S.C. § 7805
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Time for filing returns and other documents26 U.S.C. § 6071
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Place for filing returns or other documents26 U.S.C. § 6091
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Time and place for paying tax shown on returns26 U.S.C. § 6151