Subpart C. Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
- § 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.
- § 41.6694-1 - 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.