Sec. 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

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.

[Added by T.D. 9457, 74 FR 45994-46000, Sept. 8, 2009.]