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Electronic Code of Federal Regulations

e-CFR data is current as of February 20, 2020

Title 26Chapter ISubchapter DPart 48Subpart O → §48.6421-0


Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes


§48.6421-0   Off-highway business use.

For purposes of the regulations under section 6421, 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 §48.6421-4(b).

[T.D. 8043, 50 FR 32039, Aug. 8, 1985]

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