Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
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7. Part 41
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9. Subpart C

Sections

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