• § 40.0-1 - Introduction.

• § 40.6011(a)-1 - Returns.

• § 40.6011(a)-2 - Final returns.

• § 40.6060-1 - Reporting requirements for tax return preparers.

• § 40.6071(a)-1 - Time for filing returns.

• § 40.6091-1 - Place for filing returns.

• § 40.6101-1 - Period covered by returns.

• § 40.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

• § 40.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

• § 40.6151(a)-1 - Time and place for paying tax shown on return.

• § 40.6302(a)-1 - Voluntary payments of excise taxes by electronic funds transfer.

• § 40.6302(c)-1 - Deposits.

• § 40.6302(c)-2 - Special rules for September.

• § 40.6302(c)-3 - Deposits under chapter 33.

• § 40.6694-1 - Section 6694 penalties applicable to tax return preparer.

• § 40.6694-2 - Penalties for understatement due to an unreasonable position.

• § 40.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

• § 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.

• § 40.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

• § 40.6696-1 - Claims for credit or refund by tax return preparers.

• § 40.7701-1 - Tax return preparer.