US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 41 — EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLESSubpart C — Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles41.6101-126 C.F.R. § 41.6101-1Period covered by returns.Last amended: 2014Year: 2026Length: 20 wordsOfficial source Cite as 26 C.F.R. § 41.6101-1 (2026)Each return is for a taxable period as defined in section 4482. [T.D. 8879, 65 FR 17155, Mar. 31, 2000]Previous26 C.F.R. § 41.6091-1Next26 C.F.R. § 41.6107-1