26 C.F.R. § 48.4101-2 Information reporting.
Title 26 - Internal Revenue
(a) In general. Each information report under section 4101(d) must be— (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]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Taxable Fuel
§ 48.4101-2 Information reporting.
