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