C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES › Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

26 C.F.R. § 41.6101-1

Period covered by returns

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

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]