[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6151-1]

[Page 367]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6151-1  Time for paying tax.

    (a) In general. The tax required to be reported on each tax return 
required under this subpart is due and payable to the internal revenue 
officer with whom the return is filed at the time prescribed in Sec. 
31.6071(a)-1 for filing such return. See the applicable sections in Part 
301 of this chapter (Regulations on Procedure and Administration), for 
provisions relating to interest on underpayments, additions to tax, and 
penalties.
    (b) Cross references. For provisions relating to the use of 
authorized financial institutions in depositing the taxes, see 
Sec. Sec. 31.6302(c)-1, 31.6302(c)-2, and 31.6302(c)-3. For rules 
relating to the payment of taxes in nonconvertible foreign currency, see 
Sec. 301.6316-7 of this chapter (Regulations on Procedure and 
Administration).

[T.D. 6872, 31 FR 149, Jan. 6, 1966; T.D. 6915, 32 FR 5261, Mar. 29, 
1967; T.D. 7037, 35 FR 6709, Apr. 28, 1970; T.D. 7953, 49 FR 19644, May 
9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]