Treasury Regulations, Subchapter D, Part 41 - Index

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Subchapter D - Miscellaneous Excise Taxes

Part 41 EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

Subpart A - Introduction

Sec. 41.0-1 Introduction

Subpart B - Tax on Use of Certain Highway Motor Vehicles

Sec. 41.4481-1 Imposition of tax

Sec. 41.4481-2 Persons liable for tax

Sec. 41.4481-3 Registration

Sec. 41.4482(a)-1 Definition of highway motor vehicle

Sec. 41.4482(b)-1 Definition of taxable gross weight

Sec. 41.4482(c)-1 Definition of State, taxable period, use, and customarily used

Sec. 41.4483-1 State exemption

Sec. 41.4483-2 Exemption for certain transit-type buses

Sec. 41.4483-3 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways

Sec. 41.4483-4 Application of exemptions

Sec. 41.4483-6 Reduction in tax for trucks used in logging

Sec. 41.4483-7 Reduction in tax for vehicles registered in a contiguous foreign country

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

Sec. 41.6001-1 Records

Sec. 41.6001-2 Proof of payment for State registration purposes

Sec. 41.6001-3 Proof of payment for entry into the United States

Sec. 41.6011(a)-1 Returns

Sec. 41.6071(a)-1 Time for filing returns

Sec. 41.6091-1 Place for filing returns

Sec. 41.6101-1 Period covered by returns

Sec. 41.6109-1 Identifying numbers

Sec. 41.6151(a)-1 Time and place for paying tax

Sec. 41.6156-1 Installment payments of tax on use of highway motor vehicle