Treasury Regulations · 26 CFR
§ 48.4101-2. Information reporting.
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. § 4101
Cite as 26 CFR § 48.4101-2
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
- Issued under
- 26 U.S.C. § 4101
- Length
- 84 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(1) Made in the form required by the Commissioner;
¶(2) Made for a period of one calendar month; and
¶(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.
¶(b) Effective date. This section is applicable after March 30, 2000.
[T.D. 8879, 65 FR 17160, Mar. 31, 2000]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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.
- Issued by T.D. 8879 (65 FR 17160)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- Taxable Fuel
Nearby sections
- § 48.4082-6 Kerosene; exemption for aviation-grade kerosene.
- § 48.4082-7 Kerosene; exemption for feedstock purposes.
- § 48.4083-1 Taxable fuel; administrative authority.
- § 48.4101-1 Taxable fuel; registration.
- § 48.4101-2 Information reporting.
- § 48.4102-1 Inspection of records by State or local tax officers.