Title 26, Part 41 — Excise Tax on Use of Certain Highway Motor Vehicles
31 sections
Section 41.0-1
Introduction.
Section 41.4481-1
Imposition and computation of tax.
Section 41.4481-2
Persons liable for tax.
Section 41.4481-3
Registration.
Section 41.4482(a)-1
Definition of highway motor vehicle.
Section 41.4482(b)-1
Definition of taxable gross weight.
Section 41.4482(c)-1
Definition of State, taxable period, use, and customarily used.
Section 41.4483-1
State exemption.
Section 41.4483-2
Exemption for certain transit-type buses.
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 highways.
Section 41.4483-4
Application of exemptions.
Section 41.4483-6
Reduction in tax for trucks used in logging.
Section 41.6001-1
Records.
Section 41.6001-2
Proof of payment for State registration purposes.
Section 41.6001-3
Proof of payment for entry into the United States.
Section 41.6011(a)-1
Returns.
Section 41.6060-1
Reporting requirements for tax return preparers.
Section 41.6071(a)-1
Time for filing returns.
Section 41.6091-1
Place for filing returns.
Section 41.6101-1
Period covered by returns.
Section 41.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
Section 41.6109-1
Identifying numbers.
Section 41.6109-2
Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
Section 41.6151(a)-1
Time and place for paying tax.
Section 41.6694-1
Section 6694 penalties applicable to tax return preparer.
Section 41.6694-2
Penalties for understatement due to an unreasonable position.
Section 41.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
Section 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.
Section 41.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
Section 41.6696-1
Claims for credit or refund by tax return preparers.
Section 41.7701-1
Tax return preparer.