Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 |
|---|
Topics: TRW
|
Mark J. Mazur
Internal Revenue Service
October 29, 2014
[Federal Register Volume 79, Number 209 (Wednesday, October 29, 2014)]
[Rules and Regulations]
[Pages 64313-64317]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-25558]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 41
[TD 9698]
RIN 1545-BG63; RIN 1545-BK35
Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable
Period Beginning July 1, 2011
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations and removal of temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations that provide guidance
on the mandatory electronic filing of Form 2290, ``Heavy Highway
Vehicle Use Tax Return,'' for 25 or more vehicles; credits or refunds
for sold, destroyed, or stolen vehicles; and the tax liability and
computation of tax on the use of certain second-hand vehicles. The
regulations affect owners and operators of highway motor vehicles with
a taxable gross weight of 55,000 pounds or more. These final
regulations also remove the temporary regulations that provide guidance
on the filing of Form 2290 and payment of the associated highway use
tax for the taxable period beginning July 1, 2011.
DATES: Effective Date: These regulations are effective on July 1, 2015.
Applicability Date: For dates of applicability, see Sec. Sec.
41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-
1(d), and 41.6151(a)-1(b).
FOR FURTHER INFORMATION CONTACT: Natalie Payne, (202) 317-5262 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
This document amends the Highway Use Tax Regulations (26 CFR Part
41) under sections 4481, 4483, 6001, 6071, and 6151 of the Internal
Revenue Code (Code).
Section 4481(a) of the Code imposes an annual tax on the use of
highway vehicles with a taxable gross weight of 55,000 pounds or more.
Under paragraphs (c)(2) and (c)(4) of section 4482, the taxable period
generally runs from July 1 through the following June 30.
Section 867 of the American Jobs Creation Act of 2004, Public Law
108-357 (118 Stat. 1418 (2004)), (1) added new section 4481(e), which
requires electronic filing of a return reporting tax on the use of 25
or more highway motor vehicles, (2) modified section 4481(c)(2) to
allow a proration of the tax for vehicles that are sold, and (3)
repealed section 6156, eliminating the ability to pay the tax in
installments.
On January 16, 2009, the IRS and the Treasury Department published
a notice of proposed rulemaking (REG-116699-07, 74 FR 2910) (NPRM 1) in
the Federal Register. The NPRM 1 provides proposed guidance on
mandatory electronic filing of Form 2290, ``Heavy Highway Vehicle Use
Tax Return,'' for 25 or more vehicles. Specifically, NPRM 1 provides
that submitting a Form 2290 on paper for 25 or more vehicles
constitutes a failure to file for purposes of the penalty under section
6651. In addition, NPRM 1 provides that if a taxpayer is required to
file Form 2290 electronically and fails to do so, the IRS will not
return to the taxpayer a receipted Schedule 1 (Form 2290), which is
necessary to register the vehicle with a State.
The NPRM 1 also revises existing regulations to administer the
credits and refunds resulting from a statutory overpayment of tax upon
the sale of a vehicle, and it clarifies that the triggering event for
overpayments is the sale, destruction, or theft of a vehicle. In
addition, NPRM 1 clarifies the tax liability and computation of tax
upon the first taxable use of a second-hand vehicle for which there was
a prior taxable use during the tax period.
The IRS and the Treasury Department received one written comment in
response to NPRM 1. No public hearing was requested or held.
On July 20, 2011, the IRS and the Treasury Department published
final and temporary regulations (TD 9537, 76 FR 43121) (the Temporary
Regulations) in the Federal Register. The same day, the IRS and the
Treasury Department published a notice of proposed rulemaking (REG-
122813-11, 76 FR 43225) (NPRM 2) by cross-reference to the Temporary
Regulations in the Federal Register. At the time the IRS and the
Treasury Department published NPRM 2, the highway use tax was scheduled
to expire at the close of September 30, 2011, which would have resulted
in a short taxable period for the taxable period beginning on July 1,
2011 (the effective date of the tax has since been statutorily extended
through September 30, 2017). The Temporary Regulations provide guidance
on the filing of Form 2290 and the payment of the associated highway
use tax for the taxable period beginning July 1, 2011. Specifically,
the Temporary Regulations postponed the deadline by which a taxpayer
must file a Form 2290 return for taxable uses during the taxable
[[Page 64314]]
period beginning July 1, 2011, to November 30, 2011. Further, the
Temporary Regulations discouraged the filing of a Form 2290, or
submission of associated payment, before November 1, 2011, for taxable
uses during the taxable period beginning July 1, 2011. No comments were
received in response to NPRM 2, and no public hearing was requested or
held.
These final regulations adopt NPRM 1 with two substantive changes
(described in the next paragraph). In addition, the IRS and the
Treasury Department have made certain nonsubstantive changes to the
regulatory text, including minor wording changes, to improve the
clarity and readability of the final regulations.
To reduce the burden on small business, the final regulations
remove the proposals in NPRM 1 related to the effect of a failure to
file a Form 2290 electronically for 25 or more vehicles. Thus, under
the final regulations, the filing of a Form 2290 on paper for 25 or
more vehicles does not constitute a failure to file for purposes of the
penalty under section 6651, and the IRS will not withhold from the
taxpayer a receipted Schedule 1 (Form 2290). The IRS and the Treasury
Department continue to consider ways to ensure compliance with the
electronic filing requirement in section 4481(e). Accordingly, the IRS
and the Treasury Department request comments on how to enforce the
electronic filing requirement in a manner that does not unduly burden
taxpayers. Comments on this issue should be submitted in writing and
can be mailed to the Office of Associate Chief Counsel (Passthroughs
and Special Industries), Re: REG-116699-07, CC:PSI:B7, Room 5314, 1111
Constitution Avenue NW., Washington, DC 20224. All comments received
will be available for public inspection at http://www.regulations.gov
(IRS REG-116699-07).
These final regulations do not adopt NPRM 2 because the period to
which NPRM 2 applies has ended. In addition, these final regulations
remove the Temporary Regulations.
Summary of Comment
The comment received in response to NPRM 1 suggested that the IRS
modify its rule under Sec. 41.6001-2(b)(2)(ii) relating to the
registration of highway motor vehicles. Under Sec. 41.6001-
2(b)(2)(ii), a State that registers vehicles other than on the basis of
gross weight must require proof of payment in order to register a
highway motor vehicle, unless the State receives a written statement
providing that during the taxable period that includes the date on
which the State receives the application for registration, the vehicle
had a taxable gross weight of less than 55,000 pounds. The commenter
noted that many highway motor vehicles in the gross weight range of
8,000 to 54,999 pounds are used in the same manner each year and never
reach a gross weight of 55,000 pounds. The commenter suggested that
owners of vehicles in the 8,000 to 54,999 pound range be allowed to
declare at the initial vehicle registration that the gross weight of
the highway motor vehicle is not expected to ever reach 55,000 pounds,
provided the owner also certifies that if the gross weight of the
vehicle ever reaches a gross weight of 55,000 pounds or more the owner
will make timely payments of any highway vehicle use tax due.
The final regulations do not adopt the change proposed by the
commenter. The IRS and the Treasury Department have determined that the
written statement required by Sec. 41.6001-2(b)(2)(ii) provides
information that is essential to the effective and efficient
administration of the tax under section 4481 without unduly burdening
taxpayers.
Special Analyses
It has been determined that this Treasury decision is not a
significant regulatory action as defined in Executive Order 12866, as
supplemented by Executive Order 13563. Therefore, a regulatory
assessment is not required. It has also been determined that section
553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does
not apply to these regulations. Pursuant to the Regulatory Flexibility
Act (5 U.S.C. chapter 6), it is hereby certified that this regulation
will not have a significant economic impact on a substantial number of
small entities. The regulations affect owners and operators of highway
motor vehicles with a taxable gross weight of 55,000 pounds or more,
some of which may be small entities. Although a substantial number of
small entities may be subject to the requirements of this rule, any
economic impact is minimal. The regulations provide guidance for
claiming a refund or credit when a vehicle is sold during the tax year.
Specifically, the regulations provide that the claim must be made on
Form 2290 or Form 8849, ``Claim for Refund of Excise Taxes.'' The
information to complete these forms is readily available to the
taxpayer and the forms take little time to complete. Without the claim
information, the IRS could not determine taxpayer eligibility or
determine the accuracy of the claim. Accordingly, these regulations do
not impose a collection of information on small entities within the
meaning of the Regulatory Flexibility Act and a regulatory flexibility
analysis is not required.
Pursuant to section 7805(f) of the Code, NPRM 1 and NPRM 2 were
submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on their impact on small entities. No
comments were received.
Drafting Information
The principal author of these regulations is Natalie Payne, Office
of the Associate Chief Counsel (Passthroughs and Special Industries).
However, other personnel from the IRS and the Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 41
Excise taxes, Motor vehicles, Reporting and recordkeeping
requirements.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 41 is amended as follows:
PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
0
Paragraph 1. The authority citation for part 41 is revised to read as
follows:
Authority: 26 U.S.C. 7805.
Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b).
Section 41.4483-1 also issued under 26 U.S.C. 4483(a).
Section 41.4483-2 also issued under 26 U.S.C. 4483(c).
Section 41.4483-3 also issued under 26 U.S.C. 4483(d).
Section 41.6001-1 also issued under 26 U.S.C. 6001.
Section 41.6001-2 also issued under 26 U.S.C. 6001.
Section 41.6001-3 also issued under sec. 507, Public Law 100-17
(101 Stat. 260).
Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a).
Section 41.6060-1 also issued under 26 U.S.C. 6060(a).
Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a).
Section 41.6091-1 also issued under 26 U.S.C. 6091(a).
Section 41.6101-1 also issued under 26 U.S.C. 6101.
Section 41.6109-1 also issued under 26 U.S.C. 6109(a).
Section 41.6109-2 also issued under 26 U.S.C. 6109(a).
Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a).
Section 41.6695-1 also issued under 26 U.S.C. 6695(b).
[[Page 64315]]
0
Par. 2. Section 41.4481-1 is amended by:
0
1. Revising the section heading.
0
2. Removing the third sentence from paragraph (b).
0
3. Adding headings to paragraphs (c)(1), (c)(2), and (c)(3).
0
4. In the introductory text of paragraph (c)(1), removing the language
``Except as provided in paragraph (c)(2) of this section'' and adding
in its place ``Except as otherwise provided in this paragraph (c)''.
0
5. Revising paragraphs (c)(4) and (c)(5).
0
6. Removing paragraphs (c)(6) and (d).
0
7. Redesignating paragraph (e) as paragraph (d) and revising the
introductory text in newly-redesignated paragraph (d).
0
8. In newly-redesignated paragraph (d), revising Example (3) and adding
Example (4).
0
9. Adding new paragraph (e).
The revisions and additions read as follows:
Sec. 41.4481-1 Imposition and computation of tax.
* * * * *
(c) * * *
(1) In general. * * *
* * * * *
(2) Certain prorated taxable periods. * * *
(3) Increase in taxable gross weight during the taxable period. * *
*
(4) Prorated taxable period for sold, destroyed, or stolen
vehicles--(i) In general. The tax on a taxpayer's use of a highway
vehicle for a taxable period is determined under paragraph (c)(4)(ii)
of this section if--
(A) The vehicle is destroyed or stolen before the first day of the
last month in the taxable period and is not later used by the taxpayer
during the period; or
(B) The taxpayer sells the vehicle before the first day of the last
month in the taxable period and does not later use the vehicle during
the period.
(ii) Computation of tax. If the tax on a taxpayer's use of a
highway vehicle for a taxable period is determined under this paragraph
(c)(4)(ii), the tax is computed by multiplying the amount of tax that
would be due for a full taxable period, as computed under paragraph
(c)(1) of this section, by a fraction. The fraction has as its
numerator the number of months in the period from the first day of the
month in the period in which the first taxable use of the highway motor
vehicle occurs to and including the last day of the month in which the
highway motor vehicle was sold, destroyed, or stolen, and as its
denominator the number of months in the entire taxable period. (See
paragraph (d) Example (3)(i) of this section.)
(iii) Overpayment. If a taxpayer's liability for the tax on the use
of a highway vehicle for a taxable period is determined under paragraph
(c)(4)(ii) of this section, any tax the taxpayer paid under section
4481(a) on the use of the vehicle for such period in excess of the tax
calculated under paragraph (c)(4)(ii) of this section is an overpayment
of tax.
(iv) Definition of destroyed vehicle. For purposes of this
paragraph (c)(4), a highway motor vehicle is destroyed if the vehicle
is damaged due to an accident or other casualty to such an extent that
it is not economical to rebuild.
(v) Form and content of claim. A claim for refund of an overpayment
described in paragraph (c)(4)(iii) of this section must be made on Form
8849, ``Claim for Refund of Excise Taxes'' (or such other form as the
Commissioner may designate) in accordance with the instructions for
that form. A claim for a credit must be made on Form 2290, ``Heavy
Highway Vehicle Use Tax Return'' (or such other form as the
Commissioner may designate) in accordance with the instructions for
that form. A claim for refund or credit for any vehicle must include--
(A) The vehicle identification number and taxable gross weight of
the vehicle;
(B) The date of the sale, destruction, or theft of the vehicle; and
(C) If the vehicle was sold, the name and address of the purchaser
of the vehicle.
(vi) Tax on buyer's use of second-hand vehicles. If a vehicle is
sold during the taxable period and a credit or refund of the tax
imposed by section 4481 is allowable upon the sale under paragraph
(c)(4)(iii) of this section, tax is imposed on the use of the vehicle
after the sale and before the end of the taxable period. (See paragraph
(c)(4)(vii) of this section for the rules regarding the computation of
tax after the sale and before the end of the taxable period.)
(vii) Computation of tax on second-hand vehicles. The tax under
paragraph (c)(4)(vi) of this section on the use of a vehicle after a
sale upon which a credit or refund is allowable is computed by
multiplying the amount of tax that would be due for a full taxable
period as computed under paragraph (c)(1) of this section by a
fraction. The fraction has as its numerator the number of months in the
period from the first day of the month in which the first taxable use
of the vehicle after the sale occurs (the first day of the month after
such month if the first taxable use after the sale occurs in the month
of the sale) through the end of the taxable period, and as its
denominator the number of months in the entire taxable period. (See
paragraph (d) Example (3)(ii) of this section.)
(5) Decrease in taxable gross weight, discontinued use, or
converted use. The computation of the tax is not affected, and no right
to a credit or refund of any tax paid under section 4481 arises, if in
any taxable period--
(i) The taxable gross weight of a highway motor vehicle is
decreased;
(ii) The use of a highway motor vehicle is discontinued (for
reasons other than sale, destruction, or theft as described in
paragraph (c)(4) of this section); or
(iii) The highway motor vehicle is converted to a use that is
exempt from the tax imposed by section 4481(a).
(d) Examples. The application of Sec. Sec. 41.4481-1, 41.4481-2,
and 41.4482(c)-1(c) may be illustrated by the following examples:
* * * * *
Example (3). (i) In July, X uses a vehicle that is registered
in X's name and has a taxable gross weight of 70,000 pounds. The
vehicle is not a logging vehicle. X pays the $430 of tax imposed by
section 4481 for the taxable period. On September 2 of the same
calendar year, X sells the vehicle to Y. X's tax is calculated under
paragraph (c)(4)(ii) by multiplying the amount of tax that would be
due for a full taxable period by a fraction that has as its
numerator the number of months in the period from the first day of
the month in which X's first taxable use of the highway motor
vehicle occurs to and including the last day of the month in which
the vehicle was sold, and as its denominator the number of months in
the entire taxable period. Thus, X's tax for the period is $107.50
(3/12 of $430), and X may claim a credit or refund of $322.50
($430.00-$107.50) in accordance with Sec. 41.4481-1(c)(4)(v) after
X sells the vehicle.
(ii) On September 23, Y uses the vehicle. Y is liable for tax on
the use of the vehicle during the taxable period ending June 30 of
the following calendar year. Y's tax is calculated under paragraph
(c)(4)(vii) by multiplying the amount of tax that would be due for a
full taxable period by a fraction that has as its numerator the
number of months in the period from the first day of the month in
which Y's first taxable use of the vehicle after the sale occurs
(the first day of the month after such month if the first taxable
use after the sale occurs in the month of the sale) through the end
of the taxable period, and as its denominator the number of months
in the entire taxable period. Y's first use of the vehicle occurs in
the month of the sale. Accordingly, Y's tax is based on the number
of months in the period from the first day of October (the month
following the month of the first taxable use) through the end of
June, and Y owes a section 4481 tax of $322.50 (9/12 of $430) for
the taxable period.
Example (4). Assume the same facts as in Example (3)(i), except
that on September 2, X sells the vehicle to Dealer, a dealer in
highway motor vehicles. X may claim a credit or refund of $322.50.
Dealer operates
[[Page 64316]]
the vehicle exclusively for the purpose of demonstration, which is
not a ``use'' of the vehicle under Sec. 41.4482(c)-1(c). On May 2
of the following calendar year, Dealer sells the vehicle to Y.
Dealer does not owe a section 4481 tax and may not claim a refund.
Y's first taxable use of the vehicle occurs on May 3. Y's first
taxable use of the vehicle does not occur in the month of a sale
upon which a credit or refund is allowable. Accordingly, Y's tax is
calculated under paragraph (c)(2) by multiplying the amount of tax
that would be due for a full taxable period by a fraction which has
as its numerator the number of months in the taxable period
beginning with the month of first taxable use and as its denominator
the number of months in the entire taxable period. The numerator is
the number of months in the period from the first day of May (the
month of Y's first taxable use after the sale) through the end of
June, and Y owes a section 4481 tax of $71.67 (2/12 of $430) for the
taxable period.
(e) Effective/applicability date. This section applies on and after
July 1, 2015. For rules applicable before that date, see 26 CFR
41.4481-1 (revised as of April 1, 2014).
0
Par. 3. Section 41.4481-2 is amended by:
0
1. Removing the language ``or any installment payment of the tax'' in
paragraph (a)(1)(i)(D).
0
2. Revising paragraph (a)(2) and adding paragraph (a)(3).
0
3. Adding a sentence at the end of paragraph (b).
0
4. Revising paragraph (c).
The revisions and additions read as follows:
Sec. 41.4481-2 Persons liable for tax.
(a) * * *
(2) If a vehicle is sold during the taxable period and a credit or
refund is allowable upon the sale under Sec. 41.4481-1(c)(4)(iii),
paragraph (a)(1) of this section is applied with the following
modifications:
(i) For purposes of determining the person liable for the tax
determined under Sec. 41.4481-1(c)(4)(ii), each reference to a taxable
period in paragraph (a)(1) of this section is treated as a reference to
the period that begins on the first day of the taxable period in which
the vehicle is sold and ends on the date of sale.
(ii) For purposes of determining the person liable for the tax
determined under Sec. 41.4481-1(c)(4)(vi), each reference to a taxable
period in paragraph (a)(1) of this section is treated as a reference to
the period that begins on the date of the sale and ends on the last day
of the taxable period in which the vehicle is sold.
(3) The application of paragraph (a) of this section may be
illustrated by Examples (3) and (4) in Sec. 41.4481-1(d).
(b) * * * For provisions relating to penalties for aiding and
abetting an understatement of tax liability, see section 6701 of the
Internal Revenue Code.
(c) Effective/applicability date. This section applies on and after
July 1, 2015. For rules applicable before that date, see 26 CFR
41.4481-2 (revised as of April 1, 2014).
0
Par. 4. Section 41.4483-3 is amended as follows:
0
1. In the fourth sentence of paragraph (f), removing the language ``to
the extent that the tax or an installment payment of the tax has'' and
adding ``(determined in the case of a transfer described in Sec.
41.4481-1(c)(4)(i) under Sec. 41.4481-1(c)(4)(ii)) to the extent that
the tax has'' in its place.
0
2. Adding paragraph (i).
The addition reads as follows:
Sec. 41.4483-3 Exemption for trucks used for 5,000 or fewer miles and
agricultural vehicles used for 7,500 or fewer miles on public highways.
* * * * *
(i) Effective/applicability date. This section applies on and after
July 1, 2015. For rules applicable before that date, see 26 CFR
41.4483-3 (revised as of April 1, 2014).
Sec. 41.4483-7 [Removed]
0
Par. 5. Section 41.4483-7 is removed.
Sec. 41.6001-1 [Amended]
0
Par. 6. Section 41.6001-1 is amended as follows:
0
1. In the first sentence of paragraph (a), the language ``district
director'' is removed and ``Commissioner'' is added in its place.
0
2. In paragraph (a)(3), the language ``In the case of any such vehicle
acquired after June 30, 1956, the date'' is removed and ``The date'' is
added in its place.
0
Par. 7. Section 41.6001-2 is amended by:
0
1. Removing the third sentence of paragraph (a).
0
2. In the last sentence of paragraph (a), removing the language ``an
application for registration which is mailed will be considered to be
received by a State on the date on which it was postmarked'' and adding
in its place ``the rules of section 7502 and Sec. 301.7502-1 of this
chapter (relating to timely mailing treated as timely filing) determine
when an application for registration is considered to be received by a
State''.
0
3. Redesignating paragraph (b)(1)(i) as paragraph (b)(1) and revising
newly-redesignated paragraph (b)(1) heading.
0
4. Removing and reserving paragraph (b)(1)(ii).
0
5. Redesignating paragraph (b)(4)(i) as paragraph (b)(4) and revising
newly-redesignated paragraph (b)(4) heading.
0
6. Removing and reserving paragraph (b)(4)(ii).
0
7. Revising paragraph (c).
0
8. Adding paragraph (e).
The revisions and addition read as follows:
Sec. 41.6001-2 Proof of payment for State registration purposes.
* * * * *
(b) Proof of payment required--(1) In general. * * *
* * * * *
(4) Registration during certain months * * *
* * * * *
(c) Proof of payment--(1) In general. The proof of payment required
in paragraph (b) of this section consists of a receipted Schedule 1
(Form 2290 ``Heavy Highway Vehicle Use Tax Return'') that is returned
by the Internal Revenue Service, by mail or electronically, to a
taxpayer that files a return of tax under section 4481(a), meets the
requirements of Sec. 41.6011(a)-1, and pays the amount of tax due with
such return. A photocopy of such receipted Schedule 1 also serves as
proof of payment. Such Schedule 1 serves as proof of suspension of such
tax under Sec. 41.4483-3 for the number of vehicles entered in that
part of the Schedule 1 designated for vehicles for which tax has been
suspended. The vehicle identification number of the vehicle being
registered must appear on the Schedule 1 (or an attached page) in order
for the Schedule 1 to be a valid proof of payment for such vehicle.
(2) Acceptable substitute for receipted Schedule 1. For purposes of
this section, a State must accept as proof of payment a photocopy of
the Form 2290 (with the Schedule 1 attached) that was filed with the
Internal Revenue Service for the vehicle being registered with
sufficient documentation of payment of tax due at the time the Form
2290 was filed (such as a photocopy of both sides of a cancelled
check). This substitute proof of payment may be used to register a
vehicle when, for example, the receipted Schedule 1 has been lost, or
when at the time required for registration of a vehicle, a receipted
Schedule 1 has not been received by a taxpayer who has filed a Form
2290 with respect to such vehicle.
* * * * *
(e) Effective/applicability date. Paragraph (c) of this section
applies to registrations of highway motor vehicles pursuant to
applications that are received by a State on or after July 1,
[[Page 64317]]
2015. The rules of section 7502 and Sec. 301.7502-1 of this chapter
(relating to timely mailing treated as timely filing) determine when an
application for registration is considered to be received by a State.
For rules applicable to applications before that date, see 26 CFR
41.6001-2 (revised as of April 1, 2014).
Sec. 41.6001-2T [Removed]
0
Par. 8. Section 41.6001-2T is removed.
0
Par. 9. Section 41.6011(a)-1 is amended by adding paragraphs (a)(4),
(c) and (d) to read as follows:
Sec. 41.6011(a)-1 Returns.
(a) * * *
(4) A person that is liable for tax under Sec. 41.4481-
2(a)(1)(i)(A), (B), (C), or (D), after taking into account the
modification required under Sec. 41.4481-2(a)(2), is treated as liable
for tax by the same provision of Sec. 41.4481-2(a)(1)(i) for purposes
of this section and must file a return.
* * * * *
(c) Required use of electronic filing--(1) In general. A person
that files any return reporting 25 or more vehicles must file the
return electronically, as prescribed by the Commissioner. For this
purpose, the number of vehicles reported on a return is the total
number of vehicles for which tax is reported and does not include
vehicles for which a suspension of tax is claimed.
(2) Examples. The application of this paragraph (c) may be
illustrated by the following examples:
Example 1. A has 100 vehicles registered in its name, all of
which have a taxable gross weight in excess of 55,000 pounds.
Seventy-five of the vehicles are in use on July 1. Twenty-five are
in dead storage as described in Sec. 41.4482(c)-1(c). The vehicles
in dead storage are not in use and they are not listed on the
Schedule 1. A files Form 2290 electronically for the 75 vehicles in
use on July 1 and receives a receipted Schedule 1. On August 23 of
the same calendar year, A uses the remaining 25 vehicles. A does not
file Form 2290 electronically but uses a paper Form 2290. A has
failed to meet the requirements of section 4481(e) for the remaining
25 vehicles.
Example 2. Assume the same facts as in Example 1 except that on
August 23, A uses 15 of the vehicles that were not used in July. The
remaining 10 vehicles are not used in August. A does not file Form
2290 electronically but uses a paper Form 2290. A has correctly
filed a return as required by section 4481(e).
(d) Effective/applicability date. Paragraphs (a)(4) and (c) of this
section apply to returns filed on and after July 1, 2015. For rules
applicable before that date, see 26 CFR 41.6011(a)-1 (revised as of
April 1, 2014).
0
Par. 10. Section 41.6071(a)-1 is amended as follows:
0
1. In paragraph (a) introductory text, the language ``paragraph (b) or
paragraph (c)'' is removed and ``paragraph (b)'' is added in its place.
0
2. Revising paragraph (c).
0
3. Adding paragraph (d).
The additions and revision read as follows:
Sec. 41.6071(a)-1 Time for filing returns.
* * * * *
(c) Effect of sale during taxable period. A person that is liable
for tax under Sec. 41.4481-2(a)(1)(i)(A), (B), (C), or (D) after
taking into account the modification required under Sec. 41.4481-
2(a)(2) is treated as liable for tax under the same provision of Sec.
41.4481-2(a)(1)(i) for purposes of this section.
(d) Effective/applicability date. Paragraph (c) of this section
applies on and after July 1, 2015. For rules applicable before that
date, see 26 CFR 41.6071(a)-1 (revised as of April 1, 2014).
Sec. 41.6071(a)-1T [Removed]
0
Par. 11. Section 41.6071(a)-1T is removed.
Sec. 41.6151(a)-1 [Revised]
0
Par. 12. Section 41.6151(a)-1 is revised to read as follows:
Sec. 41.6151(a)-1 Time and place for paying tax.
(a) In general. The tax must be paid at the time prescribed in
Sec. 41.6071(a)-1 for filing the return and at the place prescribed in
Sec. 41.6091-1 for filing the return.
(b) Effective/applicability date. This section applies on and after
July 1, 2015. For rules applicable before that date, see 26 CFR
41.6151(a)-1 and 41.6151(a)-1T (revised as of April 1, 2014).
Sec. 41.6151(a)-1T [Removed]
0
Par. 13. Section 41.6151(a)-1T is removed.
Sec. 41.6156-1 [Removed]
0
Par. 14. Section 41.6156-1 is removed.
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
Approved: September 9, 2014.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2014-25558 Filed 10-28-14; 8:45 am]
BILLING CODE 4830-01-P