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Rulebook › 26 CFR Part 41

§ 41.6109-1 Identifying numbers.

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.

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Every person required under § 41.6011(a)-1 to make a return must provide the identifying number required by the instructions to the form on which the return is made.

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