{"data":{"id":"us/26-cfr-41.6060-1","jurisdiction":"us","citation":"26 CFR 41.6060-1","heading":"-1 Reporting requirements for tax return preparers.","body":"(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of excise tax under section 4481, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.\n(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES","Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b04bd98988ae6455c0bfa97608434a6d475e4d1c775266e2bf152308de2c6362","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6011-a-1","next":"us/26-cfr-41.6071-a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}