Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code of Federal Regula...
/
Title 26—Internal Revenue
/
CHAPTER I—INTERNAL REVENUE ...
/
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MO...
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
§ 41.0-1 - Introduction.
§ 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 for 7,500 or fewer miles on public highways.
§ 41.4483-4 - Application of exemptions.
§ 41.4483-6 - Reduction in tax for trucks used in logging.
§ 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 or record.
§ 41.6109-1 - Identifying numbers.
§ 41.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
§ 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 understatement of taxpayer's liability and certain other procedural matters.
§ 41.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 41.6696-1 - Claims for credit or refund by tax return preparers.
§ 41.7701-1 - Tax return preparer.