(a) In general. Each excise tax return or claim for refund under section 4481 prepared by one or more signing tax return preparers must include the identifying number of the preparer required by Sec. 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in Sec. 1.6109-2 of this chapter.
(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008. [T.D. 9436, 73 FR 78455, Dec. 22, 2008] Sec. 41.6151(a)-1 Time and place for paying tax.
[Reserved] For further guidance, see Sec. 41.6071(a)-1T(a) and (b). [T.D. 9537, 76 FR 43123, July 20, 2011]
Effective Date Note: By T.D. 9698, 79 FR 64317, Oct. 29, 2014, Sec. 41.6151(a)-1 was revised, effective July 1, 2015. For the convenience of the user, the revised text is set forth as follows: Sec. 41.6151(a)-1 Time and place for paying tax.
(a) In general. The tax must be paid at the time prescribed in Sec. 41.6071(a)-1 for filing the return and at the place prescribed in Sec. 41.6091-1 for filing the return.
(b) Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014). Sec. 41.6151(a)-1T Time and place for paying tax (temporary).
(a) In general. The tax must be paid at the time prescribed in Sec. 41.6071(a)-1 (or Sec. 41.6071(a)-1T, as appropriate) for filing the return and at the place prescribed in Sec. 41.6091-1 for filing the return.
(b) Effective/applicability date. This section applies on and after July 20, 2011.
(c) Expiration date. The applicability of this section expires on or before July 15, 2014. [T.D. 9537, 76 FR 43123, July 20, 2011]
Effective Date Note: By T.D. 9698, 79 FR 64317, Oct. 29, 2014, Sec. 41.6151(a)-1T was removed, effective July 1, 2015.