Treasury Regulations · 26 CFR
§ 40.6151(a)-1. Time and place for paying tax shown on return.
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(a)
Cite as 26 CFR § 40.6151(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 9, 2001 by T.D. 8968
- Issued under
- 26 U.S.C. § 6151(a)
- Length
- 42 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
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]
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.
- Issued by T.D. 8968 (66 FR 41776)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 40 Excise tax procedural regulations
Nearby sections
- § 40.6091-1 Place for filing returns.
- § 40.6101-1 Period covered by returns.
- § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 40.6151(a)-1 Time and place for paying tax shown on return.
- § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
- § 40.6302(c)-1 Deposits.
- § 40.6302(c)-2 Special rules for September.
- § 40.6302(c)-3 Deposits under chapter 33.