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

§ 41.6696-1 Claims for credit or refund by tax return preparers.

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. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for excise tax under section 4481, the rules under § 1.6696-1 of this chapter will apply.

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

[T.D. 9436, 73 FR 78456, Dec. 22, 2008]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.