---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part40"
level: "part"
label: "Part 40"
heading: "Excise Tax Procedural Regulations"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part40"
sections_count: 21
---

# Part 40 — Excise Tax Procedural Regulations

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Sections

- [§40.0-1. Introduction.](/cfr/26/40.0-1.md)
- [§40.6011(a)-1. Returns.](/cfr/26/40.6011(a)-1.md)
- [§40.6011(a)-2. Final returns.](/cfr/26/40.6011(a)-2.md)
- [§40.6060-1. Reporting requirements for tax return preparers.](/cfr/26/40.6060-1.md)
- [§40.6071(a)-1. Time for filing returns.](/cfr/26/40.6071(a)-1.md)
- [§40.6091-1. Place for filing returns.](/cfr/26/40.6091-1.md)
- [§40.6101-1. Period covered by returns.](/cfr/26/40.6101-1.md)
- [§40.6107-1. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.](/cfr/26/40.6107-1.md)
- [§40.6109-1. Tax return preparers furnishing identifying numbers for returns or claims for refund.](/cfr/26/40.6109-1.md)
- [§40.6151(a)-1. Time and place for paying tax shown on return.](/cfr/26/40.6151(a)-1.md)
- [§40.6302(a)-1. Voluntary payments of excise taxes by electronic funds transfer.](/cfr/26/40.6302(a)-1.md)
- [§40.6302(c)-1. Deposits.](/cfr/26/40.6302(c)-1.md)
- [§40.6302(c)-2. Special rules for September.](/cfr/26/40.6302(c)-2.md)
- [§40.6302(c)-3. Deposits under chapter 33.](/cfr/26/40.6302(c)-3.md)
- [§40.6694-1. Section 6694 penalties applicable to tax return preparer.](/cfr/26/40.6694-1.md)
- [§40.6694-2. Penalties for understatement due to an unreasonable position.](/cfr/26/40.6694-2.md)
- [§40.6694-3. Penalty for understatement due to willful, reckless, or intentional conduct.](/cfr/26/40.6694-3.md)
- [§40.6694-4. Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.](/cfr/26/40.6694-4.md)
- [§40.6695-1. Other assessable penalties with respect to the preparation of tax returns for other persons.](/cfr/26/40.6695-1.md)
- [§40.6696-1. Claims for credit or refund by tax return preparers.](/cfr/26/40.6696-1.md)
- [§40.7701-1. Tax return preparer.](/cfr/26/40.7701-1.md)