Sec. 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 section 40.6071(a)-1 for filing the return, and at the place prescribed in section 40.6091-1 for filing the return.

[T.D. 8442, 57 FR 48174-48187, Oct. 22, 1992. Revised by T.D. 8963, 66 FR 41775-41778, Aug. 9, 2001.]