26 C.F.R. § 54.6091-1

Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

Last amended: 2016Year: 2026Length: 46 wordsOfficial source

Cite as 26 C.F.R. § 54.6091-1 (2026)

Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service. [T.D. 9457, 74 FR 46000, Sept. 8, 2009]
Cross-references to the CFR
54.6011-2
26 C.F.R. § 54.6091-1: Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G. | Justis AI