Subpart A - Introduction

§ 41.0-1 - Introduction.

§ 41.0-2 - General definitions and use of terms.

§ 41.0-3 - Scope of regulations.

Subpart B - Tax on Use of Certain Highway Motor Vehicles

§ 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.

§ 41.4482(b)-1T - Schedule of taxable gross weights for the taxable period beginning July 1, 1984, and ending June 30, 1985 (temporary).

§ 41.4481-1 - Imposition and computation of tax.

§ 41.4481-2 - Persons liable for tax.

§ 41.4481-3 - Registration.

§ 41.4481-1T - Special rules for small owner-operators (temporary).

§ 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.

§ 41.4483-5 - Termination 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.

§ 41.4484-1 - Administrative provisions.

Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

§ 41.6060-1 - Reporting requirements for tax return preparers.

§ 41.6011(a)-1 - Returns.

§ 41.6071(a)-1 - Time for filing returns.

§ 41.6081(a)-1 - Extension of time for filing returns.

§ 41.6151(a)-1 - Time and place for paying tax.

§ 41.6161(a)(1)-1 - Extension of time for paying tax.

§ 41.6302(b)-1 - Method of collection.

§ 41.6071(a)-1T - Time for filing returns (temporary).

§ 41.6151(a)-1T - Time and place for paying tax (temporary).

§ 41.6001-1 - Records.

§ 41.6091-1 - Place for filing returns.

§ 41.6101-1 - Period covered by returns.

§ 41.7701-1 - Tax return preparer.

§ 41.6001-2 - Proof of payment for State registration purposes.

§ 41.6001-3 - Proof of payment for entry into the United States.

§ 41.6001-2T - Proof of payment for State registration purposes (temporary).

§ 41.6694-1 - Section 6694 penalties applicable to tax return preparer.

§ 41.6694-2 - Penalties for understatement due to an unreasonable position.

§ 41.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

§ 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.

§ 41.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

§ 41.7805-1 - Promulgation of regulations.

§ 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

§ 41.6696-1 - Claims for credit or refund by tax return preparers.

§ 41.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

§ 41.6109-1 - Identifying numbers.

§ 41.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.