§ 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]