[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: 26CFR41.6091-1]

[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. 41.6091-1  Place for filing returns.

    (a) In general. Except as provided in paragraph (b) of this section, 
returns must be filed in accordance with the instructions applicable to 
the form on which the return is made.
    (b) Hand-carried returns--(1) Persons other than corporations. 
Returns of persons other than corporations that are filed by hand 
carrying must be filed with the Commissioner in the internal revenue 
district in which is located the principal place of business or legal 
residence of the person.
    (2) Corporations. Returns of corporations that are filed by hand 
carrying must be filed with the Commissioner in the internal revenue 
district in which is located the principal place of business or 
principal office or agency of the corporation.

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]