26 CFR § 157.6151-1 - Time and place for paying of tax shown on returns.

---
identifier: "/us/cfr/t26/s157.6151-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 157.6151-1 - Time and place for paying of tax shown on returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "157.6151-1"
section_name: "Time and place for paying of tax shown on returns."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "157"
part_name: "EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted."
cfr_part: "157"
---


# 157.6151-1 Time and place for paying of tax shown on returns.

The tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown on any return must, without assessment or notice and demand, be paid at the time and place specified in the forms and instructions provided by the Internal Revenue Service. For provisions relating to the time and place for filing such return, see § 157.6071-1 and § 157.6091-1. For provisions relating to the extension of time for paying the tax, see § 157.6161-1.