Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 31.6151-1. Time for paying tax.

In effect eCFR current as of October 15, 2026

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 § 31.6151-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
January 6, 1966 by T.D. 6872
Last amended
June 26, 2001 by T.D. 8952
Issued under
26 U.S.C. § 6151
Length
157 words · about 1 min to read
Cross-references
cites 0 Code sections and 3 regulations; cited by 0
(a) In general. The tax required to be reported on each tax return required under this subpart is due and payable to the internal revenue officer with whom the return is filed at the time prescribed in § 31.6071(a)-1 for filing such return. See the applicable sections in Part 301 of this chapter (Regulations on Procedure and Administration), for provisions relating to interest on underpayments, additions to tax, and penalties.
(b) Cross references. For provisions relating to the use of authorized financial institutions in depositing the taxes, see §§ 31.6302(c)-1, 31.6302(c)-2, and 31.6302(c)-3. For rules relating to the payment of taxes in nonconvertible foreign currency, see § 301.6316-7 of this chapter (Regulations on Procedure and Administration).

[T.D. 6872, 31 FR 149, Jan. 6, 1966; T.D. 6915, 32 FR 5261, Mar. 29, 1967; T.D. 7037, 35 FR 6709, Apr. 28, 1970; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]

Other regulations under § 6151

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 8952 (66 FR 33832)
  2. Amended by T.D. 7953 (49 FR 19644)
  3. Amended by T.D. 7037 (35 FR 6709)
  4. Amended by T.D. 6915 (32 FR 5261)
  5. Issued by T.D. 6872 (31 FR 149)

Where it sits in 26 CFR

  1. Subchapter C Employment taxes and collection of income tax at source
  2. Part 31 Employment taxes and collection of income tax at source
  3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections