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§ 41.6101-1
Period covered by returns.
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§ 41.6101-1
Part 41: Excise Tax On Use Of Certain Highway Motor Vehicles
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Subpart C: Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6101-1 Period covered by returns.
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Each return is for a taxable period as defined in
section 4482
.
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]