View all text of Part 40 [§ 40.0-1 - § 40.7701-1]
§ 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.