Part 41 — Excise Tax on Use of Certain Highway Motor Vehicles
Subpart A — Introduction
Subpart B — Tax on Use of Certain Highway Motor Vehicles
- § 41.4481-1— Imposition and computation 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.
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.
- § 41.6694-1— 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.