Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

§ 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims…

26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles · 2026 edition · updated 2026-10-04 · United States

(a) In general. Each excise tax return or claim for refund under section 4481 prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.

(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78455, Dec. 22, 2008]

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▸Contents — 26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles

26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles

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