# Treas. Reg. § 54.6091-1: Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-54.6091-1>. Interprets 26 U.S.C. § 6091.

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]