§ 41.7701-1 Tax return preparer.
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.
(a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.