1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
  5. Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
  6. 26 CFR § 41.6101-1
26 CFR § 41.6101-1
Period covered by returns
June 25, 2020
CFR

Each return is for a taxable period as defined in section 4482.

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]

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§ 41.6091-1 Place for filing returns
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§ 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record

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