[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR40.6151(a)-1]

[Page 8]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 40.6151(a)-1  Time and place for paying tax shown on return.

    Except as provided by statute, the tax must be paid at the time 
prescribed in Sec. 40.6071(a)-1 for filing the return, and at the place 
prescribed in Sec. 40.6091-1 for filing the return.

[T.D. 8968, 66 FR 41776, Aug. 9, 2001]