Rulebook › 26 CFR Part 41

PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

Official text from the eCFR, current as of 2026-10-22. View this part on eCFR.gov

Subpart A—Introduction

• § 41.0-1 Introduction.

Subpart B—Tax on Use of Certain Highway Motor Vehicles

• § 41.4481-1 Imposition and computation of tax.
• § 41.4481-2 Persons liable for tax.
• § 41.4481-3 Registration.
• § 41.4482(a)-1 Definition of highway motor vehicle.
• § 41.4482(b)-1 Definition of taxable gross weight.
• § 41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
• § 41.4483-1 State exemption.
• § 41.4483-2 Exemption for certain transit-type buses.
• § 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.
• § 41.4483-4 Application of exemptions.
• § 41.4483-6 Reduction in tax for trucks used in logging.

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

• § 41.6001-1 Records.
• § 41.6001-2 Proof of payment for State registration purposes.
• § 41.6001-3 Proof of payment for entry into the United States.
• § 41.6011(a)-1 Returns.
• § 41.6060-1 Reporting requirements for tax return preparers.
• § 41.6071(a)-1 Time for filing returns.
• § 41.6091-1 Place for filing returns.
• § 41.6101-1 Period covered by returns.
• § 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 41.6109-1 Identifying numbers.
• § 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
• § 41.6151(a)-1 Time and place for paying tax.
• § 41.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 41.6694-2 Penalties for understatement due to an unreasonable position.
• § 41.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 41.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• § 41.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• § 41.6696-1 Claims for credit or refund by tax return preparers.
• § 41.7701-1 Tax return preparer.