26 CFR § 48.4101-2 - Information reporting.

---
identifier: "/us/cfr/t26/s48.4101-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 48.4101-2 - Information reporting."
title_number: 26
title_name: "Internal Revenue"
section_number: "48.4101-2"
section_name: "Information reporting."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "48"
part_name: "MANUFACTURERS AND RETAILERS EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "48"
---


# 48.4101-2 Information reporting.

(a) *In general.* Each information report under section 4101(d) must be—

(1) Made in the form required by the Commissioner;

(2) Made for a period of one calendar month; and

(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.

(b) *Effective date.* This section is applicable after March 30, 2000.

[T.D. 8879, 65 FR 17160, Mar. 31, 2000]