Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
(Continued)
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
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| 48.0-1 |
Introduction. |
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| 48.0-2 |
General definitions and attachment of tax. |
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| 48.0-3 |
Exemption certificates. |
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| 48.4041-0 |
Applicability of regulations relating to diesel fuel after December 31, 1993. |
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| 48.4041-3 |
Application of tax on sales of special motor fuel for use in motor vehicles and motorboats. |
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| 48.4041-4 |
Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation. |
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| 48.4041-5 |
Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application. |
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| 48.4041-6 |
Application of tax on use of taxable liquid fuel. |
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| 48.4041-7 |
Dual use of taxable liquid fuel. |
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| 48.4041-8 |
Definitions. |
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| 48.4041-9 |
Exemption for farm use. |
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| 48.4041-10 |
Exemption for use as supplies for vessels or aircraft. |
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| 48.4041-11 |
Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered. |
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| 48.4041-12 |
Sales by United States, etc. |
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| 48.4041-13 |
Other credits or refunds. |
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| 48.4041-14 |
Exemption for sale to or use by certain aircraft museums. |
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| 48.4041-15 |
Sales to States or political subdivisions thereof. |
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| 48.4041-16 |
Sales for export. |
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| 48.4041-17 |
Tax-free retail sales to certain nonprofit educational organizations. |
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| 48.4041-18 |
Fuels containing alcohol. |
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| 48.4041-19 |
Exemption for qualified methanol and ethanol fuel. |
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| 48.4041-20 |
Partially exempt methanol and ethanol fuel. |
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| 48.4041-21 |
Compressed natural gas (CNG). |
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| 48.4042-1 |
Tax on fuel used in commercial waterway transportation. |
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| 48.4042-2 |
Special rules. |
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| 48.4042-3 |
Certain types of commercial waterway transportation excluded. |
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| 48.4052-1 |
Heavy trucks and trailers; certification requirement. |
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| 48.4061(a)-1 |
Imposition of tax; exclusion for light-duty trucks, etc. |
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| 48.4061(a)-2 |
Bonding of importers. |
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| 48.4061(a)-3 |
Definitions. |
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| 48.4061(a)-4 |
Parts or accessories sold on or in connection with chasis, bodies, etc. |
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| 48.4061(a)-5 |
Sale of automobile truck bodies and chassis. |
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| 48.4061(b)-1 |
Imposition of tax. |
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| 48.4061(b)-2 |
Definition of parts or accessories. |
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| 48.4061(b)-3 |
Rebuilt, reconditioned, or repaired parts or accessories. |
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| 48.4061-1 |
Temporary regulations with respect to floor stock refunds or credits on cement mixers. |
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| 48.4062(a)-1 |
Specific parts or accessories. |
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| 48.4062(b)-1 |
Rebuilt parts or accessories sold on an exchange basis. |
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| 48.4063-1 |
Tax-free sales of bodies to chassis manufacturers. |
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| 48.4063-2 |
Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck. |
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| 48.4063-3 |
Other tax-free sales. |
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| 48.4064-1 |
Gas guzzler tax. |
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| 48.4071-1 |
Imposition and rates of tax. |
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| 48.4071-2 |
Determination of weight. |
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| 48.4071-3 |
Imposition of tax on tires and tubes delivered to manufacturer's retail outlet. |
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| 48.4071-4 |
Original equipment tires on imported articles. |
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| 48.4072-1 |
Definitions. |
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| 48.4073-1 |
Exemption of tires of certain sizes. |
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| 48.4073-2 |
Exemption of tires with internal wire fastening. |
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| 48.4073-3 |
Exemption of tread rubber used for recapping nonhighway tires. |
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| 48.4073-4 |
Other tax-free sales. |
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| 48.4081-1 |
Taxable fuel; definitions. |
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| 48.4081-2 |
Taxable fuel; tax on removal at a terminal rack.
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| 48.4081-3 |
Taxable fuel; taxable events other than removal at the terminal rack. |
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| 48.4081-4 |
Gasoline; special rules for gasoline blendstocks. |
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| 48.4081-5 |
Taxable fuel; notification certificate of taxable fuel registrant. |
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| 48.4081-6 |
Gasoline; gasohol. |
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| 48.4081-7 |
Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e). |
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| 48.4081-8 |
Taxable fuel; measurement. |
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| 48.4082-1 |
Diesel fuel and kerosene; exemption for dyed fuel. |
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| 48.4082-2 |
Diesel fuel and kerosene; notice required for dyed fuel. |
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| 48.4082-4 |
Diesel fuel and kerosene; back-up tax. |
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| 48.4082-5 |
Diesel fuel and kerosene; Alaska. |
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| 48.4082-6 |
Kerosene; exemption for aviation-grade kerosene. |
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| 48.4082-7 |
Kerosene; exemption for feedstock purposes. |
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| 48.4083-1 |
Taxable fuel; administrative authority. |
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| 48.4091-3 |
Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).
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| 48.4101-1 |
Taxable fuel; registration. |
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| 48.4101-2 |
Information reporting. |
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| 48.4102-1 |
Inspection of records by State or local tax officers. |
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| 48.4121-1 |
Imposition and rate of tax on coal. |
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| 48.4161(a)-1 |
Imposition and rate of tax; fishing equipment. |
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| 48.4161(a)-2 |
Meaning of terms. |
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| 48.4161(a)-3 |
Parts and accessories. |
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| 48.4161(a)-4 |
Use considered sale. |
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| 48.4161(a)-5 |
Tax-free sales. |
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| 48.4161(b)-1 |
Imposition and rates of tax; bows and arrows. |
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| 48.4161(b)-2 |
Meaning of terms. |
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| 48.4161(b)-3 |
Use considered sale. |
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| 48.4161(b)-4 |
Tax-free sales. |
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| 48.4161(b)-5 |
Effective date. |
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| 48.4216(a)-1 |
Charges to be included in sale price. |
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| 48.4216(a)-2 |
Exclusions from sale price. |
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| 48.4216(a)-3 |
Other items relating to tax on sale price. |
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| 48.4216(b)-1 |
Constructive sale price; scope and application. |
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| 48.4216(b)-2 |
Constructive sale price; basic rules. |
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| 48.4216(b)-3 |
Constructive sale price; special rule for arm's-length sales. |
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| 48.4216(b)-4 |
Constructive sale price; affiliated corporations. |
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| 48.4216(c)-1 |
Computation of tax on leases and installment sales. |
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| 48.4216(d)-1 |
Sales of installment accounts. |
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| 48.4216(e)-1 |
Exclusion of local advertising charges from sale price. |
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| 48.4216(e)-2 |
Limitation on aggregate of exclusions and price readjustments. |
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| 48.4216(e)-3 |
No exclusion or readjustment for other advertising charges or reimbursements. |
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| 48.4216(f)-1 |
Value of used components excluded from price of certain trucks. |
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| 48.4217-1 |
Lease considered as sale. |
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| 48.4217-2 |
Limitation on amount of tax applicable to certain leases. |
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| 48.4218-1 |
Tax on use by manufacturer, producer, or importer. |
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| 48.4218-2 |
Business or personal use of articles. |
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| 48.4218-3 |
Events subsequent to taxable use of article. |
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| 48.4218-4 |
Use in further manufacture. |
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| 48.4218-5 |
Computation of tax. |
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| 48.4219-1 |
Sales of taxable articles by a person other than the manufacturer, producer, or importer. |
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| 48.4221-1 |
Tax-free sales; general rule. |
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| 48.4221-2 |
Tax-free sale of articles to be used for, or resold for, further manufacture. |
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| 48.4221-3 |
Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. |
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| 48.4221-4 |
Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. |
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| 48.4221-5 |
Tax-free sale of articles to State and local governments for their exclusive use. |
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| 48.4221-6 |
Tax-free sales of articles to nonprofit educational organizations. |
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| 48.4221-7 |
Tax-free sales of tires and tubes. |
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| 48.4221-8 |
Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses. |
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| 48.4222(a)-1 |
Registration. |
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| 48.4222(b)-1 |
Exceptions to the requirement for registration. |
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| 48.4222(c)-1 |
Revocation or suspension of registration. |
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| 48.4222(d)-1 |
Registration in the case of certain other exemptions. |
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| 48.4223-1 |
Special rules relating to further manufacture. |
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| 48.4225-1 |
Exemption of articles manufactured or produced by Indians. |
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| 48.6412-1 |
Floor stocks credit or refund. |
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| 48.6412-2 |
Definitions for purposes of floor stocks credit or refund. |
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| 48.6412-3 |
Amount of tax paid on each article. |
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| 48.6416(a)-1 |
Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes. |
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| 48.6416(a)-2 |
Credit or refund of tax on special fuels. |
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| 48.6416(a)-3 |
Credit or refund of manufacturers tax under chapter 32. |
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| 48.6416(b)(1)-1 |
Price readjustments causing overpayments of manufacturers tax. |
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| 48.6416(b)(1)-2 |
Determination of price readjustments. |
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| 48.6416(b)(1)-3 |
Readjustment for local advertising charges. |
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| 48.6416(b)(1)-4 |
Supporting evidence required in case of price readjustments. |
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| 48.6416(b)(2)-1 |
Certain exportations, uses, sales, or resales causing overpayments of tax. |
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| 48.6416(b)(2)-2 |
Exportations, uses, sales, and resales included. |
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| 48.6416(b)(2)-3 |
Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. |
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| 48.6416(b)(2)-4 |
Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels. |
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| 48.6416(b)(3)-1 |
Tax-paid articles used for further manufacture and causing overpayments of tax. |
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| 48.6416(b)(3)-2 |
Further manufacture included. |
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| 48.6416(b)(3)-3 |
Supporting evidence required in case of tax-paid articles used for further manufacture. |
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| 48.6416(b)(5)-1 |
Return of installment accounts causing overpayments of tax. |
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| 48.6416(c)-1 |
Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. |
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| 48.6416(e)-1 |
Refund to exporter or shipper. |
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| 48.6416(f)-1 |
Credit on returns. |
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| 48.6416(h)-1 |
Accounting procedures for like articles. |
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| 48.6420-1 |
Credits or payments to ultimate purchaser of gasoline used on a farm. |
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| 48.6420-2 |
Time for filing claim for credit or payment. |
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| 48.6420-3 |
Exempt sales; other payments or refunds available. |
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| 48.6420-4 |
Meaning of terms. |
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| 48.6420-5 |
Applicable laws. |
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| 48.6420-6 |
Records to be kept in substantiation of credits or payments. |
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| 48.6420(a)-2 |
Gasoline includible in claim. |
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| 48.6421-0 |
Off-highway business use. |
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| 48.6421-1 |
Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes. |
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| 48.6421-2 |
Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses. |
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| 48.6421-3 |
Time for filing claim for credit or payment. |
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| 48.6421-4 |
Meaning of terms. |
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| 48.6421-5 |
Exempt sales; other payments or refunds available. |
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| 48.6421-6 |
Applicable laws. |
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| 48.6421-7 |
Records to be kept in substantiation of credits or payments. |
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| 48.6427-0 |
Off-highway business use. |
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| 48.6427-1 |
Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes. |
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| 48.6427-2 |
Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses. |
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| 48.6427-3 |
Time for filing claim for credit or payment. |
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| 48.6427-4 |
Applicable laws. |
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| 48.6427-5 |
Records to be kept in substantiation of credits or payments. |
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| 48.6427-6 |
Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984. |
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| 48.6427-8 |
Diesel fuel and kerosene; claims by ultimate purchasers. |
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| 48.6427-9 |
Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use). |
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| 48.6427-10 |
Kerosene; claims by registered ultimate vendors (blocked pumps). |
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| 48.6427-11 |
Kerosene; claims by registered ultimate vendors (blending). |
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| 48.6715-1 |
Penalty for misuse of dyed fuel. |