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 § 41.6151(a)-1
26 CFR § 41.6151(a)-1
Time and place for paying tax
June 25, 2020
CFR

(a) In general. The tax must be paid at the time prescribed in §41.6071(a)-1 for filing the return and at the place prescribed in §41.6091-1 for filing the return.

(b) Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014).

[T.D. 9698, 79 FR 64317, Oct. 29, 2014]

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§ 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008
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§ 41.6694-1 Section 6694 penalties applicable to tax return preparer

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