§ 28.6151-1 Time and place for paying tax shown on returns.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.(a) The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.
Applicability date.(b) This section applies to covered gifts or covered bequests received on or after January 1, 2025.
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