[Code of Federal Regulations] [Title 26, Volume 17] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR156.6151-1] [Page 461] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 156_EXCISE TAX ON GREENMAIL--Table of Contents Subpart B_Procedure and Administration Sec. 156.6151-1 Time and place for paying of tax shown on returns. The tax under chapter 54 (Greenmail) of the Code shown on any return shall, without notice of assessment 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 Sec. Sec. 156.6071-1 and 156.6091-1. For provisions relating to the extension of time for paying the tax, see Sec. 156.6161-1.