26 CFR § 40.6151(a)-1
Time and place for paying tax shown on return
June 25, 2020
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]
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