# Treas. Reg. § 40.6151(a)-1: Time and place for paying tax shown on return.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-40.6151(a)-1>. Interprets 26 U.S.C. § 6151.

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. 

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