Title 26

PART 41

Part 41 - Excise Tax On Use Of Certain Highway Motor Vehicles

PART 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Authority:26 U.S.C. 7805.

Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b).

Section 41.4483-1 also issued under 26 U.S.C. 4483(a).

Section 41.4483-2 also issued under 26 U.S.C. 4483(c).

Section 41.4483-3 also issued under 26 U.S.C. 4483(d).

Section 41.6001-1 also issued under 26 U.S.C. 6001.

Section 41.6001-2 also issued under 26 U.S.C. 6001.

Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260).

Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a).

Section 41.6060-1 also issued under 26 U.S.C. 6060(a).

Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a).

Section 41.6091-1 also issued under 26 U.S.C. 6091(a).

Section 41.6101-1 also issued under 26 U.S.C. 6101.

Section 41.6109-1 also issued under 26 U.S.C. 6109(a).

Section 41.6109-2 also issued under 26 U.S.C. 6109(a).

Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a).

Section 41.6695-1 also issued under 26 U.S.C. 6695(b)

Source:T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:18.0.1.1.2.1SUBPART A
Subpart A - Introduction
26:18.0.1.1.2.1.1.1SECTION 41.0-1
   41.0-1 Introduction.
26:18.0.1.1.2.2SUBPART B
Subpart B - Tax on Use of Certain Highway Motor Vehicles
26:18.0.1.1.2.2.1.1SECTION 41.4481-1
   41.4481-1 Imposition and computation of tax.
26:18.0.1.1.2.2.1.2SECTION 41.4481-2
   41.4481-2 Persons liable for tax.
26:18.0.1.1.2.2.1.3SECTION 41.4481-3
   41.4481-3 Registration.
26:18.0.1.1.2.2.1.4SECTION 41.4482(a)-1
   41.4482(a)-1 Definition of highway motor vehicle.
26:18.0.1.1.2.2.1.5SECTION 41.4482(b)-1
   41.4482(b)-1 Definition of taxable gross weight.
26:18.0.1.1.2.2.1.6SECTION 41.4482(c)-1
   41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
26:18.0.1.1.2.2.1.7SECTION 41.4483-1
   41.4483-1 State exemption.
26:18.0.1.1.2.2.1.8SECTION 41.4483-2
   41.4483-2 Exemption for certain transit-type buses.
26:18.0.1.1.2.2.1.9SECTION 41.4483-3
   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.
26:18.0.1.1.2.2.1.10SECTION 41.4483-4
   41.4483-4 Application of exemptions.
26:18.0.1.1.2.2.1.11SECTION 41.4483-6
   41.4483-6 Reduction in tax for trucks used in logging.
26:18.0.1.1.2.3SUBPART C
Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
26:18.0.1.1.2.3.1.1SECTION 41.6001-1
   41.6001-1 Records.
26:18.0.1.1.2.3.1.2SECTION 41.6001-2
   41.6001-2 Proof of payment for State registration purposes.
26:18.0.1.1.2.3.1.3SECTION 41.6001-3
   41.6001-3 Proof of payment for entry into the United States.
26:18.0.1.1.2.3.1.4SECTION 41.6011(a)-1
   41.6011(a)-1 Returns.
26:18.0.1.1.2.3.1.5SECTION 41.6060-1
   41.6060-1 Reporting requirements for tax return preparers.
26:18.0.1.1.2.3.1.6SECTION 41.6071(a)-1
   41.6071(a)-1 Time for filing returns.
26:18.0.1.1.2.3.1.7SECTION 41.6091-1
   41.6091-1 Place for filing returns.
26:18.0.1.1.2.3.1.8SECTION 41.6101-1
   41.6101-1 Period covered by returns.
26:18.0.1.1.2.3.1.9SECTION 41.6107-1
   41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:18.0.1.1.2.3.1.10SECTION 41.6109-1
   41.6109-1 Identifying numbers.
26:18.0.1.1.2.3.1.11SECTION 41.6109-2
   41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
26:18.0.1.1.2.3.1.12SECTION 41.6151(a)-1
   41.6151(a)-1 Time and place for paying tax.
26:18.0.1.1.2.3.1.13SECTION 41.6694-1
   41.6694-1 Section 6694 penalties applicable to tax return preparer.
26:18.0.1.1.2.3.1.14SECTION 41.6694-2
   41.6694-2 Penalties for understatement due to an unreasonable position.
26:18.0.1.1.2.3.1.15SECTION 41.6694-3
   41.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:18.0.1.1.2.3.1.16SECTION 41.6694-4
   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.
26:18.0.1.1.2.3.1.17SECTION 41.6695-1
   41.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:18.0.1.1.2.3.1.18SECTION 41.6696-1
   41.6696-1 Claims for credit or refund by tax return preparers.
26:18.0.1.1.2.3.1.19SECTION 41.7701-1
   41.7701-1 Tax return preparer.