# Treas. Reg. § 301.6151-1: Time and place for paying tax shown on returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6151-1>. Interprets 26 U.S.C. § 6151.

For provisions concerning the time and place for paying tax shown on returns with respect to a particular tax, see the regulations relating to such tax.