[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: 26CFR157.6151-1T]

[Page 465]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 157_EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 157.6151-1T  Time and place for paying of tax shown on returns.

    The tax under chapter 55 (Structured Settlement Factoring 
Transactions) of the Internal Revenue Code shown on any return must, 
without assessment or notice and demand, be paid at the time and place 
specified in the forms and instructions provided by the IRS. For 
provisions relating to the time and place for filing such return, see 
Sec. 157.6071-1T and Sec. 157.6091-1T. For provisions relating to the 
extension of time for paying the tax, see Sec. 157.6161-1T.