1999 CFR Title 26, Volume 15

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
	48.0-1	Introduction.
	48.0-2	General definitions and attachment of tax.
	48.0-3	Exemption certificates.
	48.4041-0	Applicability of regulations relating to diesel fuel after December 31, 1993.
	48.4041-3	Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
	48.4041-4	Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
	48.4041-5	Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
	48.4041-6	Application of tax on use of taxable liquid fuel.
	48.4041-7	Dual use of taxable liquid fuel.
	48.4041-8	Definitions.
	48.4041-9	Exemption for farm use.
	48.4041-10	Exemption for use as supplies for vessels or aircraft.
	48.4041-11	Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
	48.4041-12	Sales by United States, etc.
	48.4041-13	Other credits or refunds.
	48.4041-14	Exemption for sale to or use by certain aircraft museums.
	48.4041-15	Sales to States or political subdivisions thereof.
	48.4041-16	Sales for export.
	48.4041-17	Tax-free retail sales to certain nonprofit educational organizations.
	48.4041-18	Fuels containing alcohol.
	48.4041-19	Exemption for qualified methanol and ethanol fuel.
	48.4041-20	Partially exempt methanol and ethanol fuel.
	48.4041-21	Compressed natural gas (CNG).
	48.4042-1	Tax on fuel used in commercial waterway transportation.
	48.4042-2	Special rules.
	48.4042-3	Certain types of commercial waterway transportation excluded.
	48.4061(a)-1	Imposition of tax; exclusion for light-duty trucks, etc.
	48.4061(a)-2	Bonding of importers.
	48.4061(a)-3	Definitions.
	48.4061(a)-4	Parts or accessories sold on or in connection with chasis, bodies, etc.
	48.4061(a)-5	Sale of automobile truck bodies and chassis.
	48.4061(b)-1	Imposition of tax.
	48.4061(b)-2	Definition of parts or accessories.
	48.4061(b)-3	Rebuilt, reconditioned, or repaired parts or accessories.
	48.4061-1	Temporary regulations with respect to floor stock refunds or credits on cement mixers.
	48.4062(a)-1	Specific parts or accessories.
	48.4062(b)-1	Rebuilt parts or accessories sold on an exchange basis.
	48.4063-1	Tax-free sales of bodies to chassis manufacturers.
	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.
	48.4063-3	Other tax-free sales.
	48.4064-1	Gas guzzler tax.
	48.4071-1	Imposition and rates of tax.
	48.4071-2	Determination of weight.
	48.4071-3	Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
	48.4071-4	Original equipment tires on imported articles.
	48.4072-1	Definitions.
	48.4073-1	Exemption of tires of certain sizes.
	48.4073-2	Exemption of tires with internal wire fastening.
	48.4073-3	Exemption of tread rubber used for recapping nonhighway tires.
	48.4073-4	Other tax-free sales.
	48.4081-1	Taxable fuel; definitions.
	48.4081-1T	Taxable fuel; definitions (temporary).
	48.4081-2	Taxable fuel; tax on removal at a terminal rack.
	48.4081-3	Taxable fuel; taxable events other than removal at the terminal rack.
	48.4081-4	Gasoline; special rules for gasoline blendstocks.
	48.4081-5	Taxable fuel; notification certificate of taxable fuel registrant.
	48.4081-6	Gasoline; gasohol.
	48.4081-7	Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
	48.4081-8	Taxable fuel; measurement.
	48.4081-9	Gasoline tax; rules applicable after June 30, 1991, and before January 1, 1993.
	48.4082-1	Diesel fuel tax; exemption.
	48.4082-2	Diesel fuel tax; notice required with respect to dyed diesel fuel.
	48.4082-4	Diesel fuel; back-up tax.
	48.4082-5	Diesel fuel; Alaska.
	48.4082-6T	Kerosene; treatment as diesel fuel in certain cases (temporary).
	48.4082-7T	Kerosene; notice required with respect to dyed kerosene (temporary).
	48.4082-8T	Kerosene; exemption for aviation-grade kerosene (temporary).
	48.4082-9T	Kerosene; exemption for non-fuel feedstock purposes (temporary).
	48.4082-10T	Kerosene; additional exemption from floor stocks tax (temporary).
	48.4083-1	Taxable fuel; administrative authority.
	48.4091-3T	Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d) (temporary).
	48.4101-1	Registration.
	48.4101-2	Information reporting.
	48.4101-2T	Information reporting (temporary).
	48.4101-3T	Registration; special rules for kerosene (temporary).
	48.4102-1	Inspection of records by State or local tax officers.
	48.4121-1	Imposition and rate of tax on coal.
	48.4161(a)-1	Imposition and rate of tax; fishing equipment.
	48.4161(a)-2	Meaning of terms.
	48.4161(a)-3	Parts and accessories.
	48.4161(a)-4	Use considered sale.
	48.4161(a)-5	Tax-free sales.
	48.4161(b)-1	Imposition and rates of tax; bows and arrows.
	48.4161(b)-2	Meaning of terms.
	48.4161(b)-3	Use considered sale.
	48.4161(b)-4	Tax-free sales.
	48.4161(b)-5	Effective date.
	48.4216(a)-1	Charges to be included in sale price.
	48.4216(a)-2	Exclusions from sale price.
	48.4216(a)-3	Other items relating to tax on sale price.
	48.4216(b)-1	Constructive sale price; scope and application.
	48.4216(b)-2	Constructive sale price; basic rules.
	48.4216(b)-3	Constructive sale price; special rule for arm's-length sales.
	48.4216(b)-4	Constructive sale price; affiliated corporations.
	48.4216(c)-1	Computation of tax on leases and installment sales.
	48.4216(d)-1	Sales of installment accounts.
	48.4216(e)-1	Exclusion of local advertising charges from sale price.
	48.4216(e)-2	Limitation on aggregate of exclusions and price readjustments.
	48.4216(e)-3	No exclusion or readjustment for other advertising charges or reimbursements.
	48.4216(f)-1	Value of used components excluded from price of certain trucks.
	48.4217-1	Lease considered as sale.
	48.4217-2	Limitation on amount of tax applicable to certain leases.
	48.4218-1	Tax on use by manufacturer, producer, or importer.
	48.4218-2	Business or personal use of articles.
	48.4218-3	Events subsequent to taxable use of article.
	48.4218-4	Use in further manufacture.
	48.4218-5	Computation of tax.
	48.4219-1	Sales of taxable articles by a person other than the manufacturer, producer, or importer.
	48.4221-1	Tax-free sales; general rule.
	48.4221-2	Tax-free sale of articles to be used for, or resold for, further manufacture.
	48.4221-3	Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
	48.4221-4	Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
	48.4221-5	Tax-free sale of articles to State and local governments for their exclusive use.
	48.4221-6	Tax-free sales of articles to nonprofit educational organizations.
	48.4221-7	Tax-free sales of tires and tubes.
	48.4221-8	Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
	48.4222(a)-1	Registration.
	48.4222(b)-1	Exceptions to the requirement for registration.
	48.4222(c)-1	Revocation or suspension of registration.
	48.4222(d)-1	Registration in the case of certain other exemptions.
	48.4223-1	Special rules relating to further manufacture.
	48.4225-1	Exemption of articles manufactured or produced by Indians.
	48.6412-1	Floor stocks credit or refund.
	48.6412-2	Definitions for purposes of floor stocks credit or refund.
	48.6412-3	Amount of tax paid on each article.
	48.6416(a)-1	Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
	48.6416(a)-2	Credit or refund of tax on special fuels.
	48.6416(a)-3	Credit or refund of manufacturers tax under chapter 32.
	48.6416(b)(1)-1	Price readjustments causing overpayments of manufacturers tax.
	48.6416(b)(1)-2	Determination of price readjustments.
	48.6416(b)(1)-3	Readjustment for local advertising charges.
	48.6416(b)(1)-4	Supporting evidence required in case of price readjustments.
	48.6416(b)(2)-1	Certain exportations, uses, sales, or resales causing overpayments of tax.
	48.6416(b)(2)-2	Exportations, uses, sales, and resales included.
	48.6416(b)(2)-3	Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
	48.6416(b)(2)-4	Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
	48.6416(b)(3)-1	Tax-paid articles used for further manufacture and causing overpayments of tax.
	48.6416(b)(3)-2	Further manufacture included.
	48.6416(b)(3)-3	Supporting evidence required in case of tax-paid articles used for further manufacture.
	48.6416(b)(5)-1	Return of installment accounts causing overpayments of tax.
	48.6416(c)-1	Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
	48.6416(e)-1	Refund to exporter or shipper.
	48.6416(f)-1	Credit on returns.
	48.6416(h)-1	Accounting procedures for like articles.
	48.6420-1	Credits or payments to ultimate purchaser of gasoline used on a farm.
	48.6420-2	Time for filing claim for credit or payment.
	48.6420-3	Exempt sales; other payments or refunds available.
	48.6420-4	Meaning of terms.
	48.6420-5	Applicable laws.
	48.6420-6	Records to be kept in substantiation of credits or payments.
	48.6420-7	Cross references.
	48.6420(a)-2	Gasoline includible in claim.
	48.6420(c)-2	Payment under section 6420 to be made to aerial applicators in certain cases.
	48.6421-0	Off-highway business use.
	48.6421-1	Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
	48.6421-2	Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
	48.6421-3	Time for filing claim for credit or payment.
	48.6421-4	Meaning of terms.
	48.6421-5	Exempt sales; other payments or refunds available.
	48.6421-6	Applicable laws.
	48.6421-7	Records to be kept in substantiation of credits or payments.
	48.6427-0	Off-highway business use.
	48.6427-1	Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
	48.6427-2	Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
	48.6427-3	Time for filing claim for credit or payment.
	48.6427-4	Applicable laws.
	48.6427-5	Records to be kept in substantiation of credits or payments.
	48.6427-6	Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
	48.6427-8	Claims by ultimate purchasers with respect to diesel fuel taxed after December 31, 1993.
	48.6427-9	Claims by registered ultimate vendors with respect to diesel fuel taxed after December 31, 1993.
	48.6427-10T	Claims with respect to kerosene (temporary).
	48.6427-11T	Special rules for claims by registered ultimate vendors of kerosene (blocked pump) (temporary).
	48.6715-1	Penalty for misuse of dyed diesel fuel.