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Electronic Code of Federal Regulations

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e-CFR Data is current as of August 21, 2014

Title 26Chapter ISubchapter DPart 48


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

rule

Subpart A—INTRODUCTION

§48.0-1
Introduction.
§48.0-2
General definitions and attachment of tax.
§48.0-3
Exemption certificates.
rule

Subparts B-E [Reserved]

rule

Subpart F—SPECIAL FUELS

§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).
rule

Subpart G—FUEL USED ON INLAND WATERWAYS

§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.
rule

Subpart H—MOTOR VEHICLES, TIRES, TUBES, TREAD RUBBER, AND TAXABLE FUEL

Automotive and Related Items

motor vehicles

§48.4052-1
Heavy trucks and trailers; certification requirement.
§48.4061(a)
[Reserved]
§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)
[Reserved]
§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)
[Reserved]
§48.4062(a)-1
Specific parts or accessories.
§48.4062(b)
[Reserved]
§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.

Tires, Tubes, and Tread Rubber

§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
[Reserved]
§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.

Taxable Fuel

§48.4081-1
Taxable fuel; definitions.
§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.
§48.4082-1
Diesel fuel and kerosene; exemption for dyed fuel.
§48.4082-1T
Diesel fuel and kerosene; exemption for dyed fuel (temporary).
§48.4082-2
Diesel fuel and kerosene; notice required for dyed fuel.
§48.4082-3
Diesel fuel and kerosene; visual inspection devices. [Reserved]
§48.4082-4
Diesel fuel and kerosene; back-up tax.
§48.4082-5
Diesel fuel and kerosene; Alaska.
§48.4082-6
Kerosene; exemption for aviation-grade kerosene.
§48.4082-7
Kerosene; exemption for feedstock purposes.
§48.4083-1
Taxable fuel; administrative authority.
§48.4091-3
Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).
§48.4101-1
Taxable fuel; registration.
§48.4101-2
Information reporting.
§48.4102-1
Inspection of records by State or local tax officers.
rule

Subpart I—COAL

§48.4121-1
Imposition and rate of tax on coal.
rule

Subpart J—[RESERVED]

rule

Subpart K—SPORTING GOODS

§48.4161(a)
[Reserved]
§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)
[Reserved]
§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.
rule

Subpart L—TAXABLE MEDICAL DEVICES

§48.4191-1
Imposition and rate of tax.
§48.4191-2
Taxable medical device.
rule

Subpart M—SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES

§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.

Use by Manufacturer or Importer Considered Sale

§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.

Application of Tax in Case of Sales by Other Than Manufacturer or Importer

§48.4219-1
Sales of taxable articles by a person other than the manufacturer, producer, or importer.
rule

Subpart N—EXEMPTIONS, REGISTRATION, ETC.

§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.
rule

Subpart O—REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO RETAILERS AND MANUFACTURERS TAXES

§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(a)-2
Gasoline includible in claim.
§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
Diesel fuel and kerosene; claims by ultimate purchasers.
§48.6427-9
Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
§48.6427-10
Kerosene; claims by registered ultimate vendors (blocked pumps).
§48.6427-11
Kerosene; claims by registered ultimate vendors (blending).
§48.6715-1
Penalty for misuse of dyed fuel.


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