SUBPART C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles (§41.6001-1 to §41.7701-1)
- 41.6001-1—Records.
- 41.6001-2—Proof of payment for State registration purposes.
- 41.6001-3—Proof of payment for entry into the United States.
- 41.6011(a)-1—Returns.
- 41.6060-1—Reporting requirements for tax return preparers.
- 41.6071(a)-1—Time for filing returns.
- 41.6091-1—Place for filing returns.
- 41.6101-1—Period covered by returns.
- 41.6107-1—Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 41.6109-1—Identifying numbers.
- 41.6109-2—Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
- 41.6151(a)-1—Time and place for paying tax.
- 41.6156-1—Installment payments of tax on use of highway motor vehicle.
- 41.6694-1—Section 6694 penalties applicable to tax return preparer.
- 41.6694-2—Penalties for understatement due to an unreasonable position.
- 41.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
- 41.6694-4—Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 41.6695-1—Other assessable penalties with respect to the preparation of tax returns for other persons.
- 41.6696-1—Claims for credit or refund by tax return preparers.
- 41.7701-1—Tax return preparer.