§ 41.6071(a)-1TTime for filing returns (temporary).
(a) through (b) [Reserved] For further guidance, see § 41.6071(a)-1(a) through (b).
(c)Special rule for highway motor vehicles for which a taxable use occurs during the period July 1, 2011, through September 30, 2011—
(1)Date for filing returns. In the case of a highway motor vehicle for which a taxable use occurs during the period July 1, 2011, through September 30, 2011, the person liable for the tax must file a return described in § 41.6011(a)-1 no later than November 30, 2011. The return should be filed no earlier than November 1, 2011. If the return is filed and payment is submitted before November 1, 2011, the IRS will not provide a receipted Schedule 1 (Form 2290, “Heavy Highway Vehicle Use Tax Return”) as proof of payment until after November 1, 2011, and will provide such receipted Schedule 1 only if the full amount of the tax for the 2011 taxable period (determined under the law in effect as of November 1, 2011) has been paid.
(2)Cross reference. For provisions relating to time and place for paying the tax imposed under section 4481, see § 41.6151(a)-1.
(3)Effective/applicability date. This paragraph (c) applies on and after July 20, 2011.
(4)Expiration date. The applicability of this section expires on or before July 15, 2014.