[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: 26CFR53.6151-1]

[Page 244]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6151-1  Time and place for paying tax shown on returns.

    The Chapter 42 tax shown on any return shall, without assessment or 
notice 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. 53.6071-1 and 53.6091-1. For provisions relating to the 
extension of time for paying the tax, see Sec. 53.6161-1.