Title 26

PART 41 SUBPART C

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

• 26 U.S.C. 7805.
• T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:18.0.1.1.2.3.1.1	SECTION 41.6001-1	41.6001-1 Records.
26:18.0.1.1.2.3.1.2	SECTION 41.6001-2	41.6001-2 Proof of payment for State registration purposes.
26:18.0.1.1.2.3.1.3	SECTION 41.6001-3	41.6001-3 Proof of payment for entry into the United States.
26:18.0.1.1.2.3.1.4	SECTION 41.6011(a)-1	41.6011(a)-1 Returns.
26:18.0.1.1.2.3.1.5	SECTION 41.6060-1	41.6060-1 Reporting requirements for tax return preparers.
26:18.0.1.1.2.3.1.6	SECTION 41.6071(a)-1	41.6071(a)-1 Time for filing returns.
26:18.0.1.1.2.3.1.7	SECTION 41.6091-1	41.6091-1 Place for filing returns.
26:18.0.1.1.2.3.1.8	SECTION 41.6101-1	41.6101-1 Period covered by returns.
26:18.0.1.1.2.3.1.9	SECTION 41.6107-1	41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:18.0.1.1.2.3.1.10	SECTION 41.6109-1	41.6109-1 Identifying numbers.
26:18.0.1.1.2.3.1.11	SECTION 41.6109-2	41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
26:18.0.1.1.2.3.1.12	SECTION 41.6151(a)-1	41.6151(a)-1 Time and place for paying tax.
26:18.0.1.1.2.3.1.13	SECTION 41.6694-1	41.6694-1 Section 6694 penalties applicable to tax return preparer.
26:18.0.1.1.2.3.1.14	SECTION 41.6694-2	41.6694-2 Penalties for understatement due to an unreasonable position.
26:18.0.1.1.2.3.1.15	SECTION 41.6694-3	41.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:18.0.1.1.2.3.1.16	SECTION 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.
26:18.0.1.1.2.3.1.17	SECTION 41.6695-1	41.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:18.0.1.1.2.3.1.18	SECTION 41.6696-1	41.6696-1 Claims for credit or refund by tax return preparers.
26:18.0.1.1.2.3.1.19	SECTION 41.7701-1	41.7701-1 Tax return preparer.

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