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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations

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e-CFR Data is current as of November 19, 2009

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

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 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.
§41.4483-7
Reduction in tax for vehicles registered in a contiguous foreign country.
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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.
§41.6156-1
Installment payments of tax on use of highway motor vehicle.
§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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