26 C.F.R. § 41.6151(a)-1 Time and place for paying tax.
Title 26 - Internal Revenue
The tax must be paid at the time prescribed in §41.6071(a)–1 for filing the return and at the place prescribed in §41.6091–1 for filing the return. [T.D. 8879, 65 FR 17155, Mar. 31, 2000]
Title 26: Internal Revenue
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6151(a)-1 Time and place for paying tax.
