# Treas. Reg. § 41.6151(a)-1: Time and place for paying tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-41.6151(a)-1>. Interprets 26 U.S.C. § 6151.

(a) In general. The tax must be paid at the time prescribed in § 41.6071(a)-1 for filing the return and at the place prescribed in § 41.6091-1 for filing the return. 

(b) Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014). 

[T.D. 9698, 79 FR 64317, Oct. 29, 2014]