Sec. 41.6151(a)-1 Time and place for paying tax.
(a) In general.
The tax must be paid at the time prescribed in § 41.6071(a)-1 for filing the return and at the place prescribed in § 41.6091-1 for filing the return.
(b) Effective/applicability date.
This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014).
[T.D. 6743, 29 FR 7933, June 23, 1964. Revised by T.D. 8879, 65 FR 17149-17164, Mar. 31, 2000. Further revised by T.D. 9537, 76 FR 43121-43123, July 20, 2011. Revised by T.D. 9698, 79 FR 64313-64317, Oct. 29, 2014.]
