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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26 - Internal Revenue
  4. CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES
  6. PART 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

  • CFR
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  1. Subpart A - Introduction (§ 41.0-1)
  2. Subpart B - Tax on Use of Certain Highway Motor Vehicles (§§ 41.4481-1 - 41.4483-6)
  3. Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles (§§ 41.6001-1 - 41.7701-1)
Authority:
26 U.S.C. 7805.

Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b).

Section 41.4483-1 also issued under 26 U.S.C. 4483(a).

Section 41.4483-2 also issued under 26 U.S.C. 4483(c).

Section 41.4483-3 also issued under 26 U.S.C. 4483(d).

Section 41.6001-1 also issued under 26 U.S.C. 6001.

Section 41.6001-2 also issued under 26 U.S.C. 6001.

Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260).

Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a).

Section 41.6060-1 also issued under 26 U.S.C. 6060(a).

Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a).

Section 41.6091-1 also issued under 26 U.S.C. 6091(a).

Section 41.6101-1 also issued under 26 U.S.C. 6101.

Section 41.6109-1 also issued under 26 U.S.C. 6109(a).

Section 41.6109-2 also issued under 26 U.S.C. 6109(a).

Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a).

Section 41.6695-1 also issued under 26 U.S.C. 6695(b)

Source:
T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

The following state regulations pages link to this page.



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