[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR41.6001-3]

[Page 28-30]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 41_EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES--Table of Contents
 
Subpart C_Administrative Provisions of Special Application to Tax On Use 
                    of Certain Highway Motor Vehicles
 
Sec. 41.6001-3  Proof of payment for entry into the United States.

    (a) In general. (1) Except as otherwise provided in paragraph (a)(2) 
of this section, proof of payment of the tax imposed by section 4481(a) 
must be presented to United States Customs officials with respect to any 
highway motor vehicle subject to the tax imposed by section 4481(a) that 
has a base for registration purposes in a contiguous foreign country 
upon entry of such vehicle into the United States during any taxable 
period to which this

[[Page 29]]

section applies. Such proof of payment must relate to tax paid (or 
suspended under Sec. 41.4483-3) for the taxable period that includes 
the date of entry into the United States. See paragraph (c) of this 
section for the definition of the term ``proof of payment.''
    (2) No proof of payment is required upon entry of a highway motor 
vehicle described in paragraph (a)(1) of this section into the United 
States if, as of the date of such entry, the period of time for filing a 
return of the tax imposed on such vehicle by section 4481(a) for the 
taxable period that includes the date of such entry has not expired and 
a written declaration is presented to United States Customs officials. 
Such declaration must state that, as of the date of such entry, the 
period of time for filing a return of the tax imposed on such vehicle by 
section 4481(a) for the taxable period that includes the date of such 
entry has not expired. The written declaration must include (i) the 
name, address, and taxpayer identification number of the person liable 
under Sec. 41.4481-2 for the tax imposed on such vehicle; (ii) the 
vehicle identification number of such vehicle; (iii) the date on which 
such vehicle was first used on the public highways in the United States 
during the taxable period (or a statement that the current entry is the 
first use on the public highways in the United States during the taxable 
period); (iv) an acknowledgment by the person liable for the tax imposed 
on such vehicle that the willful use of the declaration to evade or 
defeat the tax otherwise applicable under section 4481(a) will subject 
such person to a fine or imprisonment or both; and (v) the signature of 
the person liable for the tax imposed on such vehicle. A copy of the 
written declaration shall be retained in the records of the person 
liable for the tax imposed on such vehicle under the rules of Sec. 
41.6001-1. See Sec. 41.6071(a)-1 for rules regarding the time for 
filing a return of the tax imposed by section 4481(a).
    (b) Failure to provide proof of payment. If, upon attempting to 
enter the United States, the operator of a highway motor vehicle 
described in paragraph (a) of this section is unable to present proof of 
payment of the tax imposed by section 4481(a), or documentation 
described in paragraph (a)(2) of this section, with respect to such 
vehicle, then such vehicle may be denied entry into the United States.
    (c) Proof of payment--(1) In general. For purposes of this section, 
the proof of payment required in paragraph (a) of this section shall 
consist of a receipted Schedule 1 (Form 2290) that is returned by the 
Internal Revenue Service to a taxpayer that files a return of tax under 
section 4481(a) and pays the amount of tax (or installment thereof) due 
with such return. A photocopy of such receipted Schedule 1 shall also 
serve as proof of payment. Such proof of payment shall also serve as 
proof or suspension of the tax under Sec. 41.4483-3 for the number of 
vehicles entered in that part of the Schedule 1 designated for vehicles 
for which tax has been suspended. The vehicle identification number of 
any vehicle for which a return is being filed, whether tax is being paid 
with respect to such vehicle or tax is suspended on such vehicle, must 
appear on the Schedule 1 (or an attached page) in order for the Schedule 
1 to be a valid proof of payment for such vehicle.
    (2) Acceptable substitute for receipted Schedule 1. For purposes of 
this section, a photocopy of the Form 2290 (with the Schedule 1 
attached) that is filed with the Internal Revenue Service for a vehicle 
being entered into the United States with sufficient documentation of 
payment of tax due at the time the Form 2290 is filed (such as a 
photocopy of both sides of a cancelled check) shall be accepted as proof 
of payment. No documentation of payment of tax is required with the 
substitute proof of payment if at the time the Form 2290 is filed the 
tax imposed by section 4481(a) is suspended under Sec. 41.4483-3 with 
respect to the vehicle entering the United States. This substitute proof 
of payment may be used to enter a vehicle into the United States when, 
for example, the receipted Schedule 1 has been lost, or if the taxpayer 
that filed a Form 2290 with respect to such vehicle has not received a 
receipted Schedule 1 at the time such vehicle enters the United States.
    (d) Taxable periods to which this section applies. This section 
shall apply to

[[Page 30]]

any taxable period beginning on or after July 1, 1987.

[T.D. 8159, 52 FR 33585, Sept. 4, 1987, as amended by T.D. 8177, 53 FR 
6626, Mar. 2, 1988]