[Code of Federal Regulations] [Title 26, Volume 15] [Revised as of April 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR48.4063-3] [Page 105] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Continued) PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Sec. 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain tax-free sales; (b) Section 4222, relating to registration; and (c) Section 4223, relating to special rules pertaining to further manufacture; and the regulations thereunder contained in Subpart N of this part. [T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]