Treasury Regulations · 26 CFR
§ 41.6091-1. Place for filing returns.
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. § 6091
Cite as 26 CFR § 41.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 31, 2000 by T.D. 8879
- Last amended
- September 16, 2004 by T.D. 9156
- Issued under
- 26 U.S.C. § 6091
- Length
- 147 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
[T.D. 8879, 65 FR 17155, Mar. 31, 2000, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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.
- Amended by T.D. 9156 (69 FR 55746)
- Issued by T.D. 8879 (65 FR 17155)
Where it sits in 26 CFR
- 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
Nearby sections
- § 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.