Treasury Regulations · 26 CFR
§ 54.6151-1. Time and place for paying of 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 § 54.6151-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 8, 2009 by T.D. 9457
- Issued under
- 26 U.S.C. § 6151
- Length
- 97 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Effective for any Form 8928 that is due on or after January 1, 2010, the tax shown on any return which is imposed under section 4980B, 4980D, 4980E or 4980G 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 §§ 54.6071-1 and 54.6091-1.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 9457 (74 FR 46000)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- § 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
- § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 54.6151-1 Time and place for paying of tax shown on returns.
- § 54.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 54.6694-2 Penalties for understatement due to an unreasonable position.
- § 54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 54.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.