(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of excise tax under section 4481, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in Sec. 1.6060-1 of this chapter.
(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008. [T.D. 9436, 73 FR 78455, Dec. 22, 2008] Sec. 41.6071(a)-1 Time for filing returns.
(a) In general. Except as provided in paragraph (b) or paragraph (c) of this section, a return described in Sec. 41.6011(a)-1 must be filed by the last day of the month following the month in which--
(1) A person becomes liable for tax under Sec. 41.4481-2(a)(1)(i)(A), (B), or (C);
(2) A person that is liable for tax under Sec. 41.4481-2(a)(1)(i)(D) is notified by the Commissioner that the tax has not been paid in full; or
(3) A transferee described in Sec. 41.4483-3(f) acquires the vehicle.
(b) Certain transit-type buses. In the case of any bus of the transit type, the first taxable use of which in any taxable period occurs prior to the close of the test period (see paragraph (c) of Sec. 41.4483-2) with reference to which liability for the tax on the use of such transit-type bus for such taxable period is determined, the person in whose name the bus is registered at the time of such use shall, after such test period and on or before the last day of the following month make a return of such tax for such taxable period on the use of such transit-type bus.
(c) [Reserved] For further guidance, see Sec. 41.6071(a)-1T(c) through (c)(3). [T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 7932, June 23, 1964; T.D. 8879, 65 FR 17155, Mar. 31, 2000; T.D. 9537, 76 FR 43123, July 20, 2011]
Effective Date Note: By T.D. 9698, 79 FR 64317, Oct. 29, 2014, in Sec. 41.6071(a)-1, paragraph (a) introductory text, was amended by removing the language ``paragraph (b) or paragraph (c)'' and adding the language ``paragraph (b)'' in its place; by revising paragraph (c); and by adding paragraph (d), effective July 1, 2015. For the convenience of the user, the added and revised text is set forth as follows: Sec. 41.6071(a)-1 Time for filing returns.
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(c) Effect of sale during taxable period. A person that is liable for tax under Sec. 41.4481-2(a)(1)(i)(A), (B), (C), or (D) after taking into account the modification required under Sec. 41.4481-2(a)(2) is treated as liable for tax under the same provision of Sec. 41.4481-2(a)(1)(i) for purposes of this section.
(d) Effective/applicability date. Paragraph (c) of this section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6071(a)-1 (revised as of April 1, 2014). Sec. 41.6071(a)-1T Time for filing returns (temporary).
(a) through (b) [Reserved] For further guidance, see Sec. 41.6071(a)-1(a) through (b).
(c) Special rule for highway motor vehicles for which a taxable use occurs during the period July 1, 2011, through September 30, 2011--(1) Date for filing returns. In the case of a highway motor vehicle for which a taxable use occurs during the period July 1, 2011, through September 30, 2011, the person liable for the tax must file a return described in Sec. 41.6011(a)-1 no later than November 30, 2011. The return should be filed no earlier than November 1, 2011. If the return is filed and payment is submitted before November 1, 2011, the IRS will not provide a receipted Schedule 1 (Form 2290, ``Heavy Highway Vehicle Use Tax Return'') as proof of payment until after November 1, 2011, and will provide such receipted Schedule 1 only if the full amount of the tax for the 2011 taxable period (determined under the law in effect as of November 1, 2011) has been paid.
(1) Date for filing returns. In the case of a highway motor vehicle for which a taxable use occurs during the period July 1, 2011, through September 30, 2011, the person liable for the tax must file a return described in Sec. 41.6011(a)-1 no later than November 30, 2011. The return should be filed no earlier than November 1, 2011. If the return is filed and payment is submitted before November 1, 2011, the IRS will not provide a receipted Schedule 1 (Form 2290, ``Heavy Highway Vehicle Use Tax Return'') as proof of payment until after November 1, 2011, and will provide such receipted Schedule 1 only if the full amount of the tax for the 2011 taxable period (determined under the law in effect as of November 1, 2011) has been paid.
(2) Cross reference. For provisions relating to time and place for paying the tax imposed under section 4481, see Sec. 41.6151(a)-1.
(3) Effective/applicability date. This paragraph (c) applies on and after July 20, 2011.
(4) Expiration date. The applicability of this section expires on or before July 15, 2014. [T.D. 9537, 76 FR 43123, July 20, 2011]
Effective Date Note: By T.D. 9698, 79 FR 64317, Oct. 29, 2014, Sec. 41.6071(a)-1T was removed, effective July 1, 2015.