Code of Federal Regulations · Section

§ 54.6151-1 — -1 Time And Place For Paying Of Tax Shown On Returns

26 C.F.R. § 54.6151-1

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Effective for any Form 8928 that is due on or after January 1, 2010, the tax shown on any return which is imposed under section 4980B, 4980D, 4980E or 4980G 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 §§ 54.6071-1 and 54.6091-1.

26 C.F.R. § 54.6109-1 26 C.F.R. § 54.6694-1

Authorizing Statute

Excise tax on certain accumulations in qualified retirement plans
26 U.S.C. § 4974
Regulations
26 U.S.C. § 9833
Failure of employer to make comparable health savings account contributions
26 U.S.C. § 4980G
Shared responsibility for employers regarding health coverage
26 U.S.C. § 4980H
Extension of time for filing returns
26 U.S.C. § 6081
Preventing surprise medical bills
26 U.S.C. § 9816
Information returns of tax return preparers
26 U.S.C. § 6060
Increased portability through limitation on preexisting condition exclusions
26 U.S.C. § 9801
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Failure to satisfy continuation coverage requirements of group health plans
26 U.S.C. § 4980B
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
26 U.S.C. § 4980F
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109
General requirement of return, statement, or list
26 U.S.C. § 6011