Federal housing law
26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 34 sections
- Jurisdiction
- United States
Contents
▸Subpart A—Introduction
▸Subpart B—Tax on Use of Certain Highway Motor Vehicles
Overview- § 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 …
- § 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 Mo…
Overview- § 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…
- § 41.6109-1 Identifying numbers.
- § 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refu…
- § 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 u…
- § 41.6695-1 Other assessable penalties with respect to the preparation of tax returns for othe…
- § 41.6696-1 Claims for credit or refund by tax return preparers.
- § 41.7701-1 Tax return preparer.