{"data":{"id":"us/26-cfr-41.6107-1","jurisdiction":"us","citation":"26 CFR 41.6107-1","heading":"-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.","body":"(a) In general. A person who is a signing tax return preparer of any return or claim for refund of excise tax under section 4481 shall furnish a completed copy of the return or claim for refund to the taxpayer and retain a completed copy or record in the manner stated in § 1.6107-1 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":"9fb7aa955f4097c194dca9b26f34811137c793227d621bee25848e55a257786e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6101-1","next":"us/26-cfr-41.6109-1"},"notice":"GroundRules: Original legal text. Not legal advice."}