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Phoenix Arizona online Form 5558: What You Should Know

Washington, D.C. : Department of Transportation, Directorate of Safety Policy and Enforcement. Title 49, Section 13001 — Motor Vehicles. Subpart H. General Provisions  Chapter 13. General Provisions -- Definitions Sec. 13101. Definitions. (a) General Rules.--As used in this subpart-- (1) Act `` Act `` means any Motor Vehicle Act, any regulation or order under such Act, or any agreement under any such Act; (2) Administrator `` Administrator and Designate Administrator and the Administrator shall be considered to be the `` Administrator and Designate of the Administrator of the Motor Vehicles Division of the Department of the Treasury, respectively; (3) Department of the Treasury `` Department of the Treasury ; and (4) Motor Vehicle Act `` Motor Vehicle Act; (5) Person person means a natural person, as defined. (b) Filing Requirements.-- The Secretary shall establish the following filing requirements for the extension of time to file any extension of time forms under this subpart: (1) Forms filed under any such form must be filed with the Secretary of the Treasury, within the applicable filing deadline, of the calendar quarter in which the extension of time to file would be sought (not to exceed 12 months, in the case of Forms 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR). The form and any supporting documentation on the form, shall also require payment of tax for the applicable filing period (not to exceed 60 days, in the case of Forms 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR). (2) If required. The Secretary shall also require that any Forms 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR, and any supporting documentation for such forms, be completed by an employee in a position to exercise control over the employee's primary place of work or the office where the employee has actual access. (3) Required. Any form or supporting documentation described under paragraph (1) that requires payment of tax for the extension of time described in such subsection must be paid in accordance with the provisions of section 4331 of title 26. (4) Extension of time forms shall be filed electronically as prescribed in section 4331(c).

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