(2) Corporations. Returns of corporations shall be made to the Secretary or his delegate in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe.

*

(4) Exceptional cases. Nothwithstanding paragraph (1), (2) * * * of this subsection, the Secretary or his delegate may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary or his delegate.

§ 41.6091-1

Place for filing returns.

(a) Persons other than corporations. Each return of a person other than a corporation shall be filed with the district director for the internal revenue district in which is located the principal place of business or legal residence of such person. If a person has no principal place of business or legal residence in any internal revenue district, the return shall be filed with the district director at Baltimore, Maryland; except that if such person has a residence, a place of business, an office, or an agency outside of the United States, he shall file his return with the Director of International Operations.

(b) Corporations. Each return of a corporation shall be filed with the district director for the district in which is located the principal place of business or principal office or agency of the corporation. If a corporation has no principal place of business or principal office or agency in any internal revenue district, the return shall be filed with the district director at Baltimore, Maryland; except that if such corporation has a place of business, an office, or an agency outside the United States, it shall file its return with the Director of International Operations.

[T.D. 6743, 29 F.R. 7932, June 23, 1964] § 41.6101 Statutory provisions; period covered by returns or other docu

ments.

SEC. 6101. Period covered by returns or other documents. When not otherwise provided for by this title, the Secretary or his delegate may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made.

§ 41.6101-1 Period covered by returns. Each return shall cover a taxable period as defined by paragraph (b) of § 41.4482(c)−1.

[T.D. 6743, 29 F.R. 7933, June 23, 1964] § 41.6109 Statutory provisions; identifying numbers.

SEC. 6109. Identifying numbers—(a) Supplying of identifying numbers. When required by regulations prescribed by the Secretary or his delegate:

(1) Inclusion in returns. Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.

(c) Requirement of information. For purposes of this section, the Secretary or his delegate is authorized to require such information as may be necessary to assign an identifying number to any person.

[Sec. 6109 as added by sec. 1(a), Act of Oct.. 5, 1961 (Public Law 87-397, 75 Stat. 828)] [T.D. 6606, 27 F.R. 8518, Aug. 25, 1962] § 41.6109-1 Employer identification numbers.

(a) Requirement of application—(1) In general. An application on Form SS-4 for an employer identification number shall be made by every person in whose name a highway motor vehicle is registered at a time, after September 30, 1962, when a taxable use of such vehicle occurs, but who prior to such time neither has been assigned an employer identification number nor has applied therefor. The application, together with any supplementary statement, shall be prepared in accordance with the form, instructions, and regulations applicable thereto, and shall set forth fully and clearly the data therein called for. Form SS-4 may be obtained from any district director or director of a service center. The application shall be filed with the internal. revenue officer designated in the instructions applicable to Form SS-4. The application shall be signed by (i) the individual, if the person is an individual; (ii) the president, vice president, or other principal officer, if the person is a corporation; (iii) a responsible and duly authorized member or officer having knowledge of its affairs, if the person is a partnership or other unincorporated organization; or (iv) the fiduciary, if the person is a trust or estate. An employer

identification number will be assigned to the person in due course upon the basis of information reported on the application required under this section.

(2) Time for filing Form SS-4. The application for an employer identification number shall be filed on or before the seventh day after the date of the first taxable use, after September 30, 1962, of a highway motor vehicle which is registered in the name of the person who is required to make the application.

(b) Use of employer identification number. The employer identification number assigned to a person liable for the tax imposed by section 4481 shall be .shown in any return, statement, or other document made by such person for any period commencing after June 30, 1963.

(c) Cross references. For the definition of the term "employer identification number", see § 301.7701-12 of this chapter (Regulations on Procedure and Administration). For provisions relating to the penalty for failure to include the employer identification number in a return, statement, or other document, see § 301.6676-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 6606, 27 F.R. 8518, Aug. 25, 1962, as amended by T.D. 7012, 34 F.R. 7695, May 15, 1969]

§ 41.6151 (a) Statutory provisions; time and place for paying tax shown on

returns.

SEC. 6151. Time and place for paying tax shown on returns-(a) General rule. Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary or his delegate, pay such tax to the principal internal revenue officer for the internal revenue district in which the return is required to be filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

§ 41.6156-1. For provisions relating to interest on underpayments, see the regulations under section 6601 in Part 301 of this chapter (Regulations on Procedure and Administration). For provisions relating to credits and refunds, see §§ 301.6402-1, 301.6402–2, and 301.6402-4 of this chapter (Regulations on Procedure and Administration). For provisions relating to abatements, see § 301.6404-1 of this chapter (Regulations on Procedure and Administration). For provisions relating to limitations on credits or refunds, see §§ 301.6511(a)-1 and 301.6511(b)-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 6743, 29 F.R. 7933, June 23, 1964] § 41.6156 Statutory provisions; installment payments of tax on use of highway motor vehicles.

SEC. 6156. Installment payments of tax on use of highway motor vehicles—(a) Privilege to pay tax in installments. If the taxpayer files a return of the tax imposed by section 4481 on or before the date prescribed for the filing of such return, he may elect to pay the tax shown on such return in equal installments in accordance with the following table:

(b) Dates for paying installments. In the case of any tax payable in installments by reason of an election under subsection (a) —

(1) The first installment shall be paid on the date prescribed for payment of the tax. (2) The second installment shall be paid on or before the last day of the third month following the calendar quarter in which the liability was incurred,

(3) The third installment (if any) shall be paid on or before the last day of the sixth month following the calendar quarter in which the liability was incurred, and

(4) The fourth installment (if any) shall be paid on or before the last day of the ninth month following the calendar quarter in which the liability was incurred.

(c) Proration of additional tax to installments. If an election has been made under subsection (a) in respect of tax reported on a return filed by the taxpayer and tax required to be shown but not shown on such return is assessed before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to the installments for which the election was made. That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of

such installment. That part of the additional tax so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary or his delegate.

(d) Acceleration of payments. If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary or his delegate.

(e) Section inapplicable to certain liabilities. This section shall not apply to any liability for tax incurred in

(1) April, May, or June of any year, or (2) July, August, or September of 1972. [Sec. 6156 as added by sec. 203 (c) (1), Federal-Aid Highway Act 1961 (75 Stat. 125)] [T.D. 6743, 29 F.R. 7933, June 23, 1964]

§ 41.6156-1 Installment payments

of

tax on use of highway motor vehicle. (a) Privilege to pay tax in installments. Except as provided in paragraph (f) of this section, the liability shown on each return on Form 2290 may be paid in equal installments, rather than by a single payment if the return is timely filed and the person filing the return elects in the return, in accordance with the instructions contained therein, to pay the tax in installments. For the tax liabilities of the parties to a transfer, where a vehicle has been transferred during the taxable period and there has been an election to pay tax in installments, see § 41.4481-2.

(b) Dates for paying installments. In the case of any tax payable in installments by reason of the election described in paragraph (a) of this section, the installments must be paid in accordance with the following table:

assessed on a return for such tax before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to all the installments, whether paid or unpaid. That part of the additional tax so prorated to any installment which is not yet due shall be collected at the same time and as part of such installment. The part of the additional tax so prorated to any installment, the date for payment of which has arrived, shall be paid upon notice and demand from the district director.

(d) Acceleration of payment. If any person elects under the provisions of this section to pay the tax in installments, any installment may be paid prior to the date prescribed for its payment. If an installment is not paid in full on or before the date fixed for its payment, the whole amount of the unpaid tax shall be paid upon notice and demand from the district director.

(e) Interest in respect of installment payments. Interest on an underpayment of an installment accrues from the due date for the installment. Where the installment privilege has been terminated and the time for payment of remaining installments has been accelerated by the issuance of a notice and demand, interest on these installments accrues from the date of such notice and demand. Interest on additional tax prorated as described in paragraph (c) of this section accrues from the date prescribed for the payment of the first installment. For provisions generally applicable to interest on delinquent taxes and installment payments, see section 6601 and § 301.6601-1 of this chapter (Regulations on Procedure and Administration).

(f) Liabilities to which election does not apply. The privilege to pay tax in installments provided by section 6156, shall not apply to any liability for tax incurred in

(1) Any taxable period ending prior to July 1, 1961, and

(2) April, May, or June of any taxable period, or

(3) July, August, or September of 1972.

(g) Cross references. For provisions relating to overpayment of installments, see § 301.6403-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 6743, 29 F.R. 7933, June 23, 1964]

§ 41.6161(a)-1 Statutory provisions; extension of time for paying tax.

SEC. 6161. Extension of time for paying tax-(a) Amount determined by taxpayer on return (1) General rule. The Secretary or his delegate, except as otherwise provided in this title, may extend the time for payment of the amount of the tax shown, or required to be shown, on any return * required under authority of this title (or any installment thereof), for a reasonable period not to exceed 6 months from the date fixed for payment thereof. Such extension may exceed 6 months in the case of a taxpayer who is abroad.

§ 41.6161(a)(1)-1 Extension of time for paying tax.

If it is shown to the satisfaction of the -district director that the payment of the tax upon the date prescribed for the payment thereof will result in undue hardship to the taxpayer, the district director, at the request of the taxpayer, may grant an extension of time (not to exceed 60 days) for the payment of such tax.

or

SEC. 6302. Mode or time of collection. * (b) Discretionary method. Whether not the method of collecting any tax imposed by chapters 21, 31, 32, 33, section 4481 of chapter 36, sections 4501 (a) or 4511 of chapter 37, or sections 4701 or 4721 of chapter 39 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary or his delegate, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.

[Sec. 6302 (b) as amended by sec. 206 (b), Highway Revenue Act 1956]

§ 41.6302 (b)-1 Method of collection.

For provisions relating to collection of the tax by means of returns, see § 41.6011 (a)-1.

$41.7701 Statutory provisions; defini

tions.

SEC. 7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof

(1) Person. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

(2) Partnership and partner. The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated - organization, through or by means of which

(11) Secretary.

The term "Secretary" means the Secretary of the Treasury. Sec. 7701. Definitions. (a) *

(12) Delegate—(A) In general. The term "Secretary or his delegate" means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term "or his delegate" when used in connection with any other official of the United States shall be similarly construed.

(13) Commissioner. The term "Commissioner" means the Commissioner of Internal Revenue.

[Sec. 7701 as amended by sec. 22(g), Alaska Omnibus Act (73 Stat. 146); sec. 18(i), Hawaii Omnibus Act (74 Stat. 416); sec. 103 (t) of the Social Security Amendments 1960 (74 Stat. 941)]

[T.D. 6216, 21 F.R. 9645, Dec. 6, 1956, as amended by T.D. 6518, 25 F.R. 13133, Dec. 21, 1960, T.D. 6743, 29 F.R. 7933, June 23, 1964] provisions; rules

§ 41.7805 Statutory

and regulations.

SEC. 7805. Rules and regulations—(a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his

delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.

(b) Retroactivity of regulations or rulings. The Secretary or his delegate may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect.

(c) Preparation and distribution of regulations, forms, stamps, and other matters. The Secretary or his delegate shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.

Subpart D-Miscellaneous and General Provisions Applicable to Taxes on Wagering MISCELLANEOUS PROVISIONS

Sec.

44.4421 Statutory provisions, definitions. 44.4421-1 Definitions.

44.4422 Statutory provisions; applicability of Federal and State laws.

44.4422-1 Doing business in violation of Federal or State law.

44.4423 Statutory provisions; inspection of

books.

GENERAL PROVISIONS RELATING TO
OCCUPATIONAL TAXES

44.4901 Statutory provisions; payment of tax.

44.4901-1 Payment of special tax. 44.4902 Statutory provisions; liability of

partners.

44.4902-1 Partnership liability.

44.4904 Statutory provisions; liability in case of different businesses of same ownership and location.

44.4905 Statutory provisions; liability in case of death or change of location. 44.4905-1 Change of ownership.

44.4905-2 Change of address.

44.4905-3 Liability for failure to register change or removal.

44.4906 Statutory provisions; application of State laws.

44.4906-1 Cross reference.

Subpart E-Administrative Provisions of Special Application to the Taxes on Wagering

44.6001 Statutory provisions; notice or regulations requing records, statements, and special returns.

44.6001-1 Record requirements.

44.6011 (a) Statutory provisions; general requirement of return, statement, or list; general rule.

44.6011 (a)-1 Returns.

44.6071 Statutory provisions; time for filing returns and other documents.

44.4402-1

Exemptions.

quirements.

44.4403-1 Daily record.

44.4404 Statutory

provisions; territorial

extent.

44.4404-1 Territorial extent.

44.4405 Statutory provisions; cross refer

ences.

44.4411

tax.

Subpart C-Occupational Tax

Statutory provisions; imposition of

44.4411-1 Imposition of tax.

44.4412 Statutory provisions; registration. 44.4412-1 Registration.

44.4413 Statutory provisions; certain provisions made applicable.

44.4413-1 Certain provisions made applicable.

44.4414 Statutory provisions; cross refer

ences.

44.6151-1 Time and place for paying taxes. 44.6419 Statutory provisions; credit or refund of wagering tax.

44.6419-1 Credit or refund generally. 44.6419-2 Credit or refund on wagers laid off by taxpayer.

44.6806 (c) Statutory provisions; posting occupational tax stamps; occupational wagering tax.

44.6806 (c)-1 Special tax stamp to be posted.

44.7262 Statutory provisions; violation of occupational tax laws relating to wagering; failure to pay special tax. 44.7262-1 Failure to pay special tax.