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CFR
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Title 26 - Internal Revenue
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CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
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SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158)
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PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
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SUBPART C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles (§41.6001-1 to §41.7701-1)
CFR
Title 1 - General Provisions
Title 2 - Grants and Agreements
Title 3 - The President
Title 4 - Accounts
Title 5 - Administrative Personnel
Title 6 - Domestic Security
Title 7 - Agriculture
Title 8 - Aliens and Nationality
Title 9 - Animals and Animal Products
Title 10 - Energy
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Title 13 - Business Credit and Assistance
Title 14 - Aeronautics and Space
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Title 18 - Conservation of Power and Water Resources
Title 19 - Customs Duties
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Title 23 - Highways
Title 24 - Housing and Urban Development
Title 25 - Indians
Title 26 - Internal Revenue
Title 27 - Alcohol, Tobacco Products and Firearms
Title 28 - Judicial Administration
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Title 31 - Money and Finance: Treasury
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Title 37 - Patents, Trademarks, and Copyrights
Title 38 - Pensions, Bonuses, and Veterans' Relief
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Title 42 - Public Health
Title 43 - Public Lands: Interior
Title 44 - Emergency Management and Assistance
Title 45 - Public Welfare
Title 46 - Shipping
Title 47 - Telecommunication
Title 48 - Federal Acquisition Regulations System
Title 49 - Transportation
Title 50 - Wildlife and Fisheries
SUBPART C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles (§41.6001-1 to §41.7701-1)
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.
41.6156-1—Installment payments of tax on use of highway motor vehicle.
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.
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