Part 41—Excise Tax On Use Of Certain Highway Motor Vehicles

Authority: 26 U.S.C. 7805.
Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b).
Section 41.4483-1 also issued under 26 U.S.C. 4483(a).
Section 41.4483-2 also issued under 26 U.S.C. 4483(c).
Section 41.4483-3 also issued under 26 U.S.C. 4483(d).
Section 41.6001-1 also issued under 26 U.S.C. 6001.
Section 41.6001-2 also issued under 26 U.S.C. 6001.
Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260).
Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a).
Section 41.6060-1 also issued under 26 U.S.C. 6060(a).
Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a).
Section 41.6091-1 also issued under 26 U.S.C. 6091(a).
Section 41.6101-1 also issued under 26 U.S.C. 6101.
Section 41.6109-1 also issued under 26 U.S.C. 6109(a).
Section 41.6109-2 also issued under 26 U.S.C. 6109(a).
Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a).
Section 41.6695-1 also issued under 26 U.S.C. 6695(b).

Subpart A—Introduction

Subpart B—Tax on Use of Certain Highway Motor Vehicles

Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

Source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted; 76 FR 43122 July 20, 2011; 79 FR 64314, Oct. 29, 2014.