[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: 26CFR44.6151-1]

[Page 43]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
Subpart E_Administrative Provisions of Special Application to the Taxes 
                               on Wagering
 
Sec. 44.6151-1  Time and place for paying taxes.

    The taxes imposed by sections 4401 and 4411 shall, without 
assessment or notice and demand, be paid to the internal revenue officer 
with whom the returns are required to be filed at the time fixed for 
filing returns. For provisions relating to the time for filing returns, 
see section 6071 and Sec. 44.6071-1. For provisions relating to the 
place for filing returns, see section 6091 and Sec. 44.6091-1.