Compliance Just Got Easier: Stay ahead of regulatory changes with instant notifications on updates that matter.
['Fleet Taxes']
['Fleet taxes']
04/07/2025
(a) In general. Except as provided in paragraph (b) of this section, returns must be filed in accordance with the instructions applicable to the form on which the return is made.
(b) Hand-carried returns—
(1) Persons other than corporations. Returns of persons other than corporations that are filed by hand carrying must be filed with the Commissioner in the internal revenue district in which is located the principal place of business or legal residence of the person.
(2) Corporations. Returns of corporations that are filed by hand carrying must be filed with the Commissioner in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation.
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]
['Fleet Taxes']
['Fleet taxes']
UPGRADE TO CONTINUE READING
ezExplanations
Results Aided by AI
J. J. Keller is the trusted source for DOT / Transportation, OSHA / Workplace Safety, Human Resources, Construction Safety and Hazmat / Hazardous Materials regulation compliance products and services. J. J. Keller helps you increase safety awareness, reduce risk, follow best practices, improve safety training, and stay current with changing regulations.
Copyright 2026 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
