Internal Revenue Bulletin:  2009-13 

March 30, 2009 

EXCISE TAX


Table of Contents

REG-116699-07 REG-116699-07

Proposed regulations under section 4481 of the Code provide guidance on 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 paying tax on the use of certain second-hand vehicles.


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