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Title 26

Displaying title 26, up to date as of 10/08/2026. Title 26 was last amended 10/06/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter DMiscellaneous Excise Taxes40 – 169
Part 48Manufacturers and Retailers Excise Taxes48.0-1 – 48.6715-1
Subpart HMotor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel48.4052-1 – 48.4102-1
Taxable Fuel48.4081-1 – 48.4102-1
§ 48.4081-1Taxable fuel; definitions.
§ 48.4081-2Taxable fuel; tax on removal at a terminal rack.
§ 48.4081-3Taxable fuel; taxable events other than removal at the terminal rack.
§ 48.4081-4Gasoline; special rules for gasoline blendstocks.
§ 48.4081-5Taxable fuel; notification certificate of taxable fuel registrant.
§ 48.4081-6Gasoline; gasohol.
§ 48.4081-7Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
§ 48.4081-8Taxable fuel; measurement.
§ 48.4082-1Diesel fuel and kerosene; exemption for dyed fuel.
§ 48.4082-1TDiesel fuel and kerosene; exemption for dyed fuel (temporary).
§ 48.4082-2Diesel fuel and kerosene; notice required for dyed fuel.
§ 48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
§ 48.4082-4Diesel fuel and kerosene; back-up tax.
§ 48.4082-5Diesel fuel and kerosene; Alaska.
§ 48.4082-6Kerosene; exemption for aviation-grade kerosene.
§ 48.4082-7Kerosene; exemption for feedstock purposes.
§ 48.4083-1Taxable fuel; administrative authority.
§ 48.4091-3 [Reserved]
§ 48.4101-1Taxable fuel; registration.
§ 48.4101-2Information reporting.
§ 48.4102-1Inspection of records by State or local tax officers.