CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES > SUBPART C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles (§41.6001-1 to §41.7701-1) > 41.6101-1—Period covered by returns.

41.6101-1—Period covered by returns.

Each return is for a taxable period as defined in section 4482.

Code of Federal Regulations

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]