TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

subpart g - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)

31.6151 - 1 - Time for paying tax.

  (a) In general. The tax required to be reported on each tax return required under this subpart is due and payable to the internal revenue officer with whom the return is filed at the time prescribed in 31.6071(a)1 for filing such return. See the applicable sections in Part 301 of this chapter (Regulations on Procedure and Administration), for provisions relating to interest on underpayments, additions to tax, and penalties.

  (b) Cross references. For provisions relating to the use of authorized financial institutions in depositing the taxes, see 31.6302(c)1, 31.6302(c)2, and 31.6302(c)3. For rules relating to the payment of taxes in nonconvertible foreign currency, see 301.63167 of this chapter (Regulations on Procedure and Administration).

[T.D. 6872, 31 FR 149, Jan. 6, 1966; T.D. 6915, 32 FR 5261, Mar. 29, 1967; T.D. 7037, 35 FR 6709, Apr. 28, 1970; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]