§ 41.6011(a)-1 Returns.

(a) Every person in whose name a highway motor vehicle is registered at the time of the first taxable use of such vehicle in any taxable period shall make a return of the tax on the use of such vehicle for such taxable period. Such return shall be made on Form 2290.

(b) Every person (other than a person required under paragraph (a) of this section to make a return) in whose name any highway motor vehicle is registered at a time during the taxable period when a taxable use of such vehicle occurs shall make a return of the tax on the use of such vehicle for such taxable period on Form 2290 if the district director notifies such person that such tax has not been paid in full. The amount to be reported as tax on such return with respect to the use of such vehicle shall be the unpaid portion of the tax on the use of such vehicle for such taxable period, measured from the first day of the month in which occurred the first taxable use of such vehicle in such taxable period. The district director shall advise such person of the amount of such unpaid tax. For provisions relating to the highway use tax liability for a taxable period of each person, where more than one person is liable for such tax, see § 41.4481-2. For provisions relating to the payment of tax in installments, see § 41.6156-1.

(c) Each return shall be made in accordance with the instructions and regulations applicable thereto.

§ 41.6071(a)

Statutory provisions; time for filing returns and other documents; general rule.

SEC. 6071. Time for filing returns and other documents-(a) General rule. When not otherwise provided for by this title, the Secretary or his delegate shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.

§ 41.6071(a)-1 Time for filing returns. (a) Use after June 1956 and before July 1957. Except as otherwise provided in paragraph (c) of this section:

(1) In the case of any highway motor vehicle the first taxable use of which occurs after June 1956 and before December 1956, the person in whose name

the vehicle is registered at the time of such use shall, after November 1956 and on or before January 31, 1957, make a return of the tax on the use of such vehicle for the taxable year ending June 30, 1957; and

(2) In the case of any highway motor vehicle the first taxable use of which occurs in a month after November 1956 and before July 1957, the person in whose name the vehicle is registered at the time of such use shall, after such month and on or before the last day of the following month, make a return of the tax on the use of such vehicle for the taxable year ending June 30, 1957.

(b) Use after June 1957. Except as otherwise provided in paragraph (c) of this section:

(1) In the case of any highway motor vehicle the first taxable use of which in any taxable period beginning on or after July 1, 1957, occurs in July of such taxable period, the person in whose name such vehicle is registered at the time of such use shall, after July and on or before August 31 of such taxable period, make a return of the tax on the use of such vehicle for such taxable period.

(2) In the case of any highway motor vehicle the first taxable use of which in any taxable period beginning on or after July 1, 1957, occurs in a month of such taxable period after July, the person in whose name the vehicle is registered at the time of such use shall, after such month and on or before the last day of the following month, make a return of the tax on the use of such vehicle for such taxable period.

(c) Certain transit-type buses. In the case of any bus of the transit type, the first taxable use of which in any taxable period occurs prior to the close of the test period (see paragraph (c) of § 41.4483-2) with reference to which liability for the tax on the use of such transit-type bus for such taxable period is determined, the person in whose name the bus is registered at the time of such use shall, after such test period and on or before the last day of the following month (but in no event earlier than the time prescribed in paragraph (a)(1) of this section for filing a return) make a return of such tax for such taxable period on the use of such transit-type bus.

(d) Prior taxable use. Every person who, pursuant to paragraph (b) of § 41.6011(a)-1, is required to make a re

turn of the tax on the use of any highway motor vehicle for any taxable period shall make such return on or before the last day of the month following the month in which such person is notified by the district director that such return is required.

(e) Combined return. In the case of any person who, pursuant to paragraph (a), (b), or (c) of this section, is required to report the tax on the use of two or more highway motor vehicles within a prescribed time after the close of a particular month, such person shall report the tax for the taxable period on the use of all such vehicles in a single return.

(f) Delinquent returns. For additions to the tax in case of failure to file return within prescribed time, see section 6651 and the regulations thereunder.

[T.D. 6216, 21 F.R. 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 F.R. 7932, June 23, 1964]

§ 41.6081(a) Statutory provisions; extension of time for filing returns; general rule.

SEC. 6081. Extension of time for filing returns-(a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. Extension of time for

§ 41.6081(a)–1

filing returns.

District directors may, upon application of the taxpayer, grant a reasonable extension of time (not to exceed 60 days) in which to file the return. Application for an extension of time for filing the return should be addressed to the district director for the district in which the taxpayer files his returns and must contain a full recital of the causes for the delay. For extensions of time for payment of the tax, see § 41.6161(a) (1)−1.

§ 41.6091 Statutory provisions; place

for filing returns or other documents. SEC. 6091. Place for filing returns or other documents-(a) General rule. When not otherwise provided for by this title, the Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations.

(b) Tax returns. In the case of returns of tax required under authority of part II of this subchapter

(1) Individuals. Returns (other than corporation returns) shall be made to the Secretary or his delegate in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or if he has no legal residence or principal place of business in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe.

(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.

§ 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. The application shall be filed with the

district director with whom returns required pursuant to § 41.6011(a)-1 will be filed by the person who is required to make the application. 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]

§ 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).

§ 41.6151(a)-1 Time and place for paying tax.

The tax imposed by § 41.4481-1 required to be reported. on any return is due and payable to the district director with whom the return is required to be filed. Such tax shall be paid in full at the time prescribed in § 41.6071(a)-1 for filing the return, unless the person required to file the return elects to pay the tax shown on the return in installments. For provisions relating to payment of tax in installments,

see

§§ 301.6402-1, 301.6402-2, and 301.64024 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:

(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:

(c) Proration of additional tax to installments. If an election has been made under paragraph (a) of this section to pay the tax imposed by section 4481 in installments, and additional tax is 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 underpayIment 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.

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.

§ 41.6302(b) Statutory

provisions; mode or time of collection; discretionary method.

SEC. 6302. Mode or time of collection. •

(b) Discretionary method. Whether or 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, tick