![]() |
Code of Federal Regulations (Last Updated: May 6, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter D - Miscellaneous Excise Taxes |
![]() |
Part 156 - Excise Tax on Greenmail |
![]() |
Subpart B - Procedure and Administration |
§ 156.6151-1 - Time and place for paying of tax shown on returns.
Latest version.
-
§ 156.6151-1 Time and place for paying of tax shown on returns.
The tax under chapter 54 (Greenmail) of the Code shown on any return shall, without notice of assessment and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 156.6071-1 and 156.6091-1. For provisions relating to the extension of time for paying the tax, see § 156.6161-1.