CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 40—EXCISE TAX PROCEDURAL REGULATIONS > 40.6151(a)-1—Time and place for paying tax shown on return.

40.6151(a)-1—Time and place for paying tax shown on return.

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.

Code of Federal Regulations

[T.D. 8968, 66 FR 41776, Aug. 9, 2001]