26 CFR § 54.6091-1Chapter I
§ 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
eCFR data current as of: June 10, 2026
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