Treasury Regulations (26 C.F.R.)
26 CFR § 48.4101-2
Information reporting.
Official textecfr.govlast amended
# (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]
Source: view the official text
In this part (40 sections)
- 48.4073-4 · Other tax-free sales.
- 48.4081-1 · Taxable fuel; definitions.
- 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.
- 48.4081-3 · Taxable fuel; taxable events other than removal at the…
- 48.4081-4 · Gasoline; special rules for gasoline blendstocks.
- 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
- 48.4081-6 · Gasoline; gasohol.
- 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
- 48.4081-8 · Taxable fuel; measurement.
- 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
- 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
- 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
- 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
- 48.4082-4 · Diesel fuel and kerosene; back-up tax.
- 48.4082-5 · Diesel fuel and kerosene; Alaska.
- 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
- 48.4082-7 · Kerosene; exemption for feedstock purposes.
- 48.4083-1 · Taxable fuel; administrative authority.
- 48.4091-3 · [Reserved]
- 48.4101-1 · Taxable fuel; registration.
- 48.4101-2 · Information reporting.
- 48.4102-1 · Inspection of records by State or local tax officers.
- 48.4121-1 · Imposition and rate of tax on coal.
- 48.4161(a) · (a) [Reserved]
- 48.4161(a)-1 · (a)-1 Imposition and rate of tax; fishing equipment.
- 48.4161(a)-2 · (a)-2 Meaning of terms.
- 48.4161(a)-3 · (a)-3 Parts and accessories.
- 48.4161(a)-4 · (a)-4 Use considered sale.
- 48.4161(a)-5 · (a)-5 Tax-free sales.
- 48.4161(b) · (b) [Reserved]
- 48.4161(b)-1 · (b)-1 Imposition and rates of tax; bows and arrows.
- 48.4161(b)-2 · (b)-2 Meaning of terms.
- 48.4161(b)-3 · (b)-3 Use considered sale.
- 48.4161(b)-4 · (b)-4 Tax-free sales.
- 48.4161(b)-5 · (b)-5 Effective date.
- 48.4191-1 · Imposition and rate of tax.
- 48.4191-2 · Taxable medical device.
- 48.4216(a)-1 · (a)-1 Charges to be included in sale price.
- 48.4216(a)-2 · (a)-2 Exclusions from sale price.
- 48.4216(a)-3 · (a)-3 Other items relating to tax on sale price.