{"data":{"id":"us/26-cfr-48.4101-2","jurisdiction":"us","citation":"26 CFR 48.4101-2","heading":"-2 Information reporting.","body":"(a) In general. Each information report under section 4101(d) must be—\n(1) Made in the form required by the Commissioner;\n(2) Made for a period of one calendar month; and\n(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.\n(b) Effective date. This section is applicable after March 30, 2000.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES","Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel"],"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":"3867e796e337bf231b1227e622317e626d270998710712034d0a5106c661c05c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4101-1","next":"us/26-cfr-48.4102-1"},"notice":"GroundRules: Original legal text. Not legal advice."}