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TREAS/IRS RIN: 1545-BK35 Publication ID: Spring 2014 
Title: Highway Use Tax; Filing of Returns and Payment of Tax for Taxable Period Beginning July 1, 2011 
Abstract: Final regulations and existing tempoary regulations under sections 6001 and 6017 of the Internal Revenue Code relating to the imposition of tax under section 4481 of the Code on the use of certain highway motor vehicles. 
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 1   
Legal Authority: 26 USC 6001    26 USC 6017    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/20/2011  76 FR 43225   
NPRM Comment Period End  10/18/2011    
Final Action  12/00/2014 
Additional Information: REG-122813-11 Drafting attorney: Natalie A. Payne (202) 317-5262 Reviewing attorney: Stephanie N. Bland (202) 317-5263 Treasury attorney: Christopher T. Kelley (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK36 
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

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