Treasury Regulations · 26 CFR
§ 53.6151-1. 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 § 53.6151-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 6151
- Length
- 85 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
The Chapter 42 tax shown on any return shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 53.6071-1 and 53.6091-1. For provisions relating to the extension of time for paying the tax, see § 53.6161-1.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart L Procedure and Administration
Nearby sections
- § 53.6091-1 Place for filing chapter 42 tax returns.
- § 53.6091-2 Exceptional cases.
- § 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 53.6151-1 Time and place for paying tax shown on returns.
- § 53.6161-1 Extension of time for paying tax or deficiency.
- § 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 53.6651-1 Failure to file tax return or to pay tax.