[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]