[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: 26CFR48.6427-0] [Page 230] 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 O--Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes Sec. 48.6427-0 Off-highway business use. For purposes of the regulations under section 6427, after March 31, 1983, the term ``off-highway business use'' is used in lieu of the term ``qualified business use'' and has the same meaning as ``qualified business use'' under Sec. 48.6421-1(b). [T.D. 8043, 50 FR 32046, Aug. 8, 1985]