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FEDERAL · 26 CFR

Part 41 — Excise Tax on Use of Certain Highway Motor Vehicles

31 sections · Title 26: Internal Revenue

§ 41.0-1Introduction.
§ 41.4481-1Imposition and computation of tax.
§ 41.4481-2Persons liable for tax.
§ 41.4481-3Registration.
§ 41.4482(a)-1Definition of highway motor vehicle.
§ 41.4482(b)-1Definition of taxable gross weight.
§ 41.4482(c)-1Definition of State, taxable period, use, and customarily used.
§ 41.4483-1State exemption.
§ 41.4483-2Exemption for certain transit-type buses.
§ 41.4483-3Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
§ 41.4483-4Application of exemptions.
§ 41.4483-6Reduction in tax for trucks used in logging.
§ 41.6001-1Records.
§ 41.6001-2Proof of payment for State registration purposes.
§ 41.6001-3Proof of payment for entry into the United States.
§ 41.6011(a)-1Returns.
§ 41.6060-1Reporting requirements for tax return preparers.
§ 41.6071(a)-1Time for filing returns.
§ 41.6091-1Place for filing returns.
§ 41.6101-1Period covered by returns.
§ 41.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 41.6109-1Identifying numbers.
§ 41.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
§ 41.6151(a)-1Time and place for paying tax.
§ 41.6694-1Section 6694 penalties applicable to tax return preparer.
§ 41.6694-2Penalties for understatement due to an unreasonable position.
§ 41.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 41.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 41.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 41.6696-1Claims for credit or refund by tax return preparers.
§ 41.7701-1Tax return preparer.