['Fleet Taxes']
['Fleet taxes']
04/07/2025
...
(a) In general. The tax must be paid at the time prescribed in §41.6071(a)-1 for filing the return and at the place prescribed in §41.6091-1 for filing the return.
(b) Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014).
[T.D. 8879, 65 FR 17155, March 31, 2000; 76 FR 43123 July 20, 2011; 79 FR 64317, Oct. 29, 2014]
['Fleet Taxes']
['Fleet taxes']
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