{"data":{"id":"us/26-cfr-41.6101-1","jurisdiction":"us","citation":"26 CFR 41.6101-1","heading":"-1 Period covered by returns.","body":"Each return is for a taxable period as defined in section 4482.","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":"0cfee9de3d0b03a502fa7aca311c834b7efc010fb093c1801a3ad3911eb76c9f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6091-1","next":"us/26-cfr-41.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}