[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: 26CFR48.4101-2]

[Page 138-139]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4101-2  Information reporting.

    (a) In general. Each information report under section 4101(d) must 
be--

[[Page 139]]

    (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]