[Code of Federal Regulations] [Title 26, Volume 15] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR44.6151-1] [Page 43] TITLE 26--INTERNAL REVENUE (Continued) PART 44--TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents Subpart E--Administrative Provisions of Special Application to the Taxes on Wagering Sec. 44.6151-1 Time and place for paying taxes. The taxes imposed by sections 4401 and 4411 shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the returns are required to be filed at the time fixed for filing returns. For provisions relating to the time for filing returns, see section 6071 and Sec. 44.6071-1. For provisions relating to the place for filing returns, see section 6091 and Sec. 44.6091-1.