Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain…
26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 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…
- § 41.6109-1 Identifying numbers.
- § 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims…
- § 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…
- § 41.6695-1 Other assessable penalties with respect to the preparation of tax returns…
- § 41.6696-1 Claims for credit or refund by tax return preparers.
- § 41.7701-1 Tax return preparer.
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