26 CFR 41.6071(a)-1 - Time for filing returns.

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There is 1 rule appearing in the Federal Register for 26 CFR 41. View below or at eCFR (GPOAccess)
§ 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 § 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 § 41.4481-2(a)(1)(i)(A), (B), or (C);
(2) A person that is liable for tax under § 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 § 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 § 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 § 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]

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-10-29; vol. 79 # 209 - Wednesday, October 29, 2014
    1. 79 FR 64313 - Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date: These regulations are effective on July 1, 2015. Applicability Date: For dates of applicability, see §§ 41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-1(d), and 41.6151(a)-1(b).
      26 CFR Part 41

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United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 41 after this date.

  • 2014-10-29; vol. 79 # 209 - Wednesday, October 29, 2014
    1. 79 FR 64313 - Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date: These regulations are effective on July 1, 2015. Applicability Date: For dates of applicability, see §§ 41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-1(d), and 41.6151(a)-1(b).
      26 CFR Part 41