26 C.F.R. § 41.6011(a)-1 Returns.
Title 26 - Internal Revenue
(a) In general. (1) A person that is liable for tax under §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 §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 §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]
Title 26: Internal Revenue
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6011(a)-1 Returns.
