26 C.F.R. PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES

PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

rule

Subpart A--INTRODUCTION

�41.0-1
Introduction.
rule

Subpart B--TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

�41.4481-1
Imposition of tax.
�41.4481-2
Persons liable for tax.
�41.4481-3
Registration.
�41.4482(a)-1
Definition of highway motor vehicle.
�41.4482(b)-1
Definition of taxable gross weight.
�41.4482(c)-1
Definition of State, taxable period, use, and customarily used.
�41.4483-1
State exemption.
�41.4483-2
Exemption for certain transit-type buses.
�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.
�41.4483-4
Application of exemptions.
�41.4483-6
Reduction in tax for trucks used in logging.
�41.4483-7
Reduction in tax for vehicles registered in a contiguous foreign country.
rule

Subpart C--ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

�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.
�41.6071(a)-1
Time for filing returns.
�41.6091-1
Place for filing returns.
�41.6101-1
Period covered by returns.
�41.6109-1
Identifying numbers.
�41.6151(a)-1
Time and place for paying tax.
�41.6156-1
Installment payments of tax on use of highway motor vehicle.
rule























chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com