Treasury Regulations, Subchapter D, Sec. 40.6151(a)-1
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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 §40.6071(a)–1 for filing the return, and at the place prescribed in §40.6091–1 for filing the return.
[T.D. 8968, 66 FR 41776, Aug. 9, 2001]
