Treasury Regulations · 26 CFR
§ 301.6151-1. Time and place for paying tax shown on returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6151
Cite as 26 CFR § 301.6151-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6151
- Length
- 26 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5e6d36e991c3875 Time and Place for Paying Tax
- Place and Due Date for Payment of Tax
Nearby sections
- § 301.6151-1 Time and place for paying tax shown on returns.
- § 301.6153-1 Installment payments of estimated income tax by individuals.
- § 301.6155-1 Payment on notice and demand.
- § 301.6159-0 Table of contents.
- § 301.6159-1 Agreements for payment of tax liabilities in installments.