U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

All TitlesTitle 26Chapter IPart 41Subpart C - Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
View all text of Subpart C [§ 41.6001-1 - § 41.7701-1]
§ 41.6101-1 - Period covered by returns.

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

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