[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: 26CFR41.6011(a)-1]

[Page 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. 41.6011(a)-1  Returns.

    (a) In general. (1) A person that is liable for tax under Sec. 
41.4481-2(a)(1)(i)(A), (B), or (C) must file a return for the taxable 
period with respect to the tax imposed by section 4481.
    (2) A person that is liable for tax under Sec. 41.4481-
2(a)(1)(i)(D) must file a return for a taxable period with respect to 
the tax imposed by section 4481 if the Commissioner notifies the person 
that the tax for the taxable period has not been paid in full.
    (3) A transferee of a vehicle that receives a statement described in 
the first sentence of Sec. 41.4483-3(f) must file a return with the 
statement attached.
    (b) Form 2290. The return required under paragraph (a) of this 
section is Form 2290, ``Heavy Highway Vehicle Use Tax Return,'' or such 
other return as the Commissioner may prescribe. The return is made in 
accordance with the instructions applicable to the form.

[T.D. 8879, 65 FR 17154, Mar. 31, 2000]