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TREAS/IRS RIN: 1545-BG63 Publication ID: Fall 2013 
Title: Highway Use Tax; Sold Vehicles and Electronic Filing 
Abstract: This regulation addresses consequences of failing to file electronically, if required by section 4481(e). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 41.4481(e)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/16/2009  74 FR 2910   
NPRM Comment Period End  04/16/2009    
Final Action  04/00/2014 
Additional Information: REG-116699-07 Drafting attorney: Natalie Payne (202) 622-3130 Reviewing attorneys: Frank K. Boland (202) 622-3130 Curtis G. Wilson (202) 622-6909 Treasury attorney: Christopher Kelley (202) 622-1357 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Natalie A. Payne
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5312,
Washington, DC 20224
Phone:202 317-5262
Fax:202 317-6733
Email: natalie.a.payne@irscounsel.treas.gov