[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: 26CFR41.6071(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. 41.6071(a)-1  Time for filing returns.

    (a) In general. Except as provided in paragraph (b) of this section, 
a return described in Sec. 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 Sec. 41.4481-
2(a)(1)(i)(A), (B), or (C);
    (2) A person that is liable for tax under Sec. 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 Sec. 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 Sec. 
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.

[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]