Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 44.6151-1. Time and place for paying taxes.

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 § 44.6151-1

At a glance

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

Status
In the current eCFR
Source
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
Issued under
26 U.S.C. § 6151
Length
70 words · about 1 min to read
Cross-references
cites 3 Code sections and 2 regulations; cited by 0

The taxes imposed by sections 4401 and 4411 shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the returns are required to be filed at the time fixed for filing returns. For provisions relating to the time for filing returns, see section 6071 and § 44.6071-1. For provisions relating to the place for filing returns, see section 6091 and § 44.6091-1.

Other regulations under § 6151

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 44 Taxes on wagering; effective january 1, 1955
  3. Subpart E Administrative Provisions of Special Application to the Taxes on Wagering

Nearby sections