Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 41.6071(a)-1. Time for filing returns.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6071(a)

Cite as 26 CFR § 41.6071(a)-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
December 6, 1956 by T.D. 6216
Last amended
October 29, 2014 by T.D. 9698
Issued under
26 U.S.C. § 6071(a)
Length
324 words · about 1 min to read
Cross-references
cites 0 Code sections and 4 regulations; cited by 2
(a) In general. Except as provided in paragraph (b) of this section, a return described in § 41.6011(a)-1 must be filed by the last day of the month following the month in which—
(1) A person becomes liable for tax under § 41.4481-2(a)(1)(i)(A), (B), or (C);
(2) A person that is liable for tax under § 41.4481-2(a)(1)(i)(D) is notified by the Commissioner that the tax has not been paid in full; or
(3) A transferee described in § 41.4483-3(f) acquires the vehicle.
(b) Certain transit-type buses. In the case of any bus of the transit type, the first taxable use of which in any taxable period occurs prior to the close of the test period (see paragraph (c) of § 41.4483-2) with reference to which liability for the tax on the use of such transit-type bus for such taxable period is determined, the person in whose name the bus is registered at the time of such use shall, after such test period and on or before the last day of the following month make a return of such tax for such taxable period on the use of such transit-type bus.
(c) Effect of sale during taxable period. A person that is liable for tax under § 41.4481-2(a)(1)(i)(A), (B), (C), or (D) after taking into account the modification required under § 41.4481-2(a)(2) is treated as liable for tax under the same provision of § 41.4481-2(a)(1)(i) for purposes of this section.
(d) Effective/applicability date. Paragraph (c) of this section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.6071(a)-1 (revised as of April 1, 2014).

[T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 7932, June 23, 1964; T.D. 8879, 65 FR 17155, Mar. 31, 2000; T.D. 9537, 76 FR 43123, July 20, 2011; T.D. 9698, 79 FR 64317, Oct. 29, 2014]

Other regulations under § 6071

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 2 other regulations

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9698 (79 FR 64317)
  2. Amended by T.D. 9537 (76 FR 43123)
  3. Amended by T.D. 8879 (65 FR 17155)
  4. Amended by T.D. 6743 (29 FR 7932)
  5. Issued by T.D. 6216 (21 FR 9645)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 41 Excise tax on use of certain highway motor vehicles
  3. Subpart C Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

Nearby sections