Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 41: Excise Tax On Use Of Certain Highway Motor Vehicles

Section No. Description
Section 41.0-1 Imposition of tax
Section 41.4481-1 Imposition and computation of tax
Section 41.4481-1 Persons liable for tax
Section 41.4481-2 Persons liable for tax
Section 41.4481-2 Registration
Section 41.4481-3 State exemption
Section 41.4483-1 Exemption for certain transit-type buses
Section 41.4483-2 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways
Section 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
Section 41.4483-3 Application of exemptions
Section 41.4483-4 Reduction in tax for trucks used in logging
Section 41.4483-6 Reduction in tax for vehicles registered in a contiguous foreign country
Section 41.4483-7 Records
Section 41.6001-1 Proof of payment for State registration purposes
Section 41.6001-2 Proof of payment for State registration purposes
Section 41.6001-2 Proof of payment for entry into the United States
Section 41.6001-3 Reporting requirements for tax return preparers
Section 41.6060-1 Place for filing returns
Section 41.6091-1 Period covered by returns
Section 41.6101-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Section 41.6107-1 Identifying numbers
Section 41.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008
Section 41.6109-2 Installment payments of tax on use of highway motor vehicle
Section 41.6156-1 Section 6694 penalties applicable to tax return preparer
Section 41.6694-1 Penalties for understatement due to an unreasonable position
Section 41.6694-2 Penalty for understatement due to willful, reckless, or intentional conduct
Section 41.6694-3 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain
Section 41.6694-4 Other assessable penalties with respect to the preparation of tax returns for other persons
Section 41.6695-1 Claims for credit or refund by tax return preparers
Section 41.6696-1 Tax return preparer
Section 41.7701-1 Introduction