§ 28.6151-1. Time and place for paying tax shown on returns.
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/us/cfr/t26/s§ 28.6151-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. 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.
(b)Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.