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Title 26 Part 41

Title 26 → Chapter I → Subchapter D → Part 41

Electronic Code of Federal Regulations e-CFR

Title 26 Part 41

Title 26Chapter ISubchapter DPart 41


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

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Subpart A—INTRODUCTION

§41.0-1
Introduction.
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Subpart B—TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

§41.4481-1
Imposition and computation of tax.
§41.4481-2
Persons liable for tax.
§41.4481-3
Registration.
§41.4482(a)-1
Definition of highway motor vehicle.
§41.4482(b)-1
Definition of taxable gross weight.
§41.4482(c)-1
Definition of State, taxable period, use, and customarily used.
§41.4483-1
State exemption.
§41.4483-2
Exemption for certain transit-type buses.
§41.4483-3
Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
§41.4483-4
Application of exemptions.
§41.4483-6
Reduction in tax for trucks used in logging.
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Subpart C—ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

§41.6001-1
Records.
§41.6001-2
Proof of payment for State registration purposes.
§41.6001-3
Proof of payment for entry into the United States.
§41.6011(a)-1
Returns.
§41.6060-1
Reporting requirements for tax return preparers.
§41.6071(a)-1
Time for filing returns.
§41.6091-1
Place for filing returns.
§41.6101-1
Period covered by returns.
§41.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§41.6109-1
Identifying numbers.
§41.6109-2
Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
§41.6151(a)-1
Time and place for paying tax.
§41.6694-1
Section 6694 penalties applicable to tax return preparer.
§41.6694-2
Penalties for understatement due to an unreasonable position.
§41.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
§41.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§41.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
§41.6696-1
Claims for credit or refund by tax return preparers.
§41.7701-1
Tax return preparer.

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