Internal Revenue Code · 26 U.S.C.
§ 6151. Time and place for paying tax shown on returns
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6151
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 2, 1966 by Pub. L. 89–713
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 2 dated changes in the source credit
- Length
- 3 subsections · 270 words · about 1 min to read
- Cross-references
- cites 2; cited by 3 Code sections and 13 other regulations
- Regulations
- 15 issued under this section
Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor.
For authority of the Secretary to require payments to Government depositaries, see section 6302(c).
In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
(Aug. 16, 1954, ch. 736, 68A Stat. 757; Pub. L. 89–713, § 1(b), Nov. 2, 1966, 80 Stat. 1108; Pub. L. 94–452, § 3(c)(2), Oct. 2, 1976, 90 Stat. 1514; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6151
- § 1.6151-1 Time and place for paying tax shown on returns.
- § 20.6151-1 Time and place for paying tax shown on the return.
- § 25.6151-1 Time and place for paying tax shown on return.
- § 28.6151-1 Time and place for paying tax shown on returns.
- § 31.6151-1 Time for paying tax.
- § 40.6151(a)-1 Time and place for paying tax shown on return.
- § 41.6151(a)-1 Time and place for paying tax.
- § 44.6151-1 Time and place for paying taxes.
- § 53.6151-1 Time and place for paying tax shown on returns.
- § 54.6151-1 Time and place for paying of tax shown on returns.
- § 55.6151-1 Time and place for paying of tax shown on returns.
- § 58.6151-1 Time and place for paying of tax shown on returns.
- § 156.6151-1 Time and place for paying of tax shown on returns.
- § 157.6151-1 Time and place for paying of tax shown on returns.
- § 301.6151-1 Time and place for paying tax shown on returns.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 3 Code sections
- § 6161(a)(2)(B) Extension of time for paying tax
- § 6166(a)(3) Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6324A(b)(2)(B) Special lien for estate tax deferred under section 6166
Cited in 13 regulations not issued under it
- § 1.511-3 Provisions generally applicable to the tax on unrelated business income.
- § 1.527-8 Effective date; filing requirements; and miscellaneous provisions.
- § 1.884-1 Branch profits tax.
- § 1.884-4 Branch-level interest tax.
- § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.
- § 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- § 1.9002-4 Election to pay net increase in tax in installments.
- § 20.6161-1 Extension of time for paying tax shown on the return.
- § 20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
- § 48.4101-1 Taxable fuel; registration.
- § 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 62 TIME AND PLACE FOR PAYING TAX
- Subchapter A Place and Due Date for Payment of Tax
Nearby sections
- § 6151 Time and place for paying tax shown on returns
- § 6152 Repealed
- § 6153 Repealed
- § 6154 Repealed
- § 6155 Payment on notice and demand
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (a). Pub. L. 94–452 substituted “subchapter,” for “section,”.
1966—Subsec. (a). Pub. L. 89–713 substituted the revenue officer with whom the return is filed for the principal internal revenue officer for the internal revenue district in which the return is required to be filed as the description of the person to whom the tax is paid.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Pub. L. 94–452, § 3(e), Oct. 2, 1976, 90 Stat. 1514, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(1) In general.— The amendments made by this section [enacting section 6158 of this title and amending this section and sections 6503 and 6601 of this title] shall take effect on October 1, 1977, with respect to sales after July 7, 1970, in taxable years ending after July 7, 1970, but only in the case of qualified bank holding corporations (within the meaning of section 1103(b) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as amended by section 2(a) of this Act).“(2) Special rule for certifying sales which have already taken place.— For purposes of section 6158(a) of the Internal Revenue Code of 1986 (as added by subsection (a) of this section) in the case of any sale which takes place on or before the 90th day after the date of the enactment of this Act [Oct. 2, 1976], a certification by the Federal Reserve Board described in section 6158(a) shall be treated as made before the sale if application for such certification is made before the close of the 90th day after the date of the enactment of this Act [Oct. 2, 1976].“(3) Refund of tax.—“(A) In general.— If any tax attributable to a sale which occurred before October 1, 1977, is payable in annual installments by reason of an election under section 6158(a) of the Internal Revenue Code of 1986, any portion of such tax for which the due date of the installment does not occur before October 1, 1977, shall, on application of the taxpayer, be treated as an overpayment of tax.“(B) Interest on overpayments.— For purposes of section 6611(b) in the case of any overpayment attributable to subparagraph (A), the date of the overpayment shall be the day which is 6 months after the latest of the following:“(i) the date on which application for refund or credit of such overpayment is filed,“(ii) the due date prescribed by law (determined without extensions) for filing the return of tax under chapter 1 of the Internal Revenue Code of 1986 for the taxable year the tax of which is being refunded or credited, or“(iii) the date of the enactment of this Act [Oct. 2, 1976].“(C) Extension of period of limitations.— If any refund or credit of tax attributable to the application of subparagraph (A) is prevented at any time before October 1, 1978, by the operation of any law or rule of law, refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before October 1, 1978.”
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–713 effective Nov. 2, 1966, see section 6 of Pub. L. 89–713, set out as a note under section 6091 of this title.