§ 41.6101-1 Period covered by returns.

PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES, last amended 2014-10-29

Official text from eCFR.gov, up to date as of 2026-10-22. Checked for changes every day.

Each return is for a taxable period as defined in section 4482.

Official text from the eCFR. The eCFR is an authoritative but unofficial editorial compilation; the Federal Register is the legal source.