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- 26 CFR 48.4073 · [Reserved]
- 26 CFR 48.4073-1 · -1 Exemption of tires of certain sizes.
- 26 CFR 48.4073-2 · -2 Exemption of tires with internal wire fastening.
- 26 CFR 48.4073-3 · -3 Exemption of tread rubber used for recapping nonhighway tires.
- 26 CFR 48.4073-4 · -4 Other tax-free sales.
- 26 CFR 48.4081-1 · -1 Taxable fuel; definitions.
- 26 CFR 48.4081-2 · -2 Taxable fuel; tax on removal at a terminal rack.
- 26 CFR 48.4081-3 · -3 Taxable fuel; taxable events other than removal at the terminal rack.
- 26 CFR 48.4081-4 · -4 Gasoline; special rules for gasoline blendstocks.
- 26 CFR 48.4081-5 · -5 Taxable fuel; notification certificate of taxable fuel registrant.
- 26 CFR 48.4081-6 · -6 Gasoline; gasohol.
- 26 CFR 48.4081-7 · -7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- 26 CFR 48.4081-8 · -8 Taxable fuel; measurement.
- 26 CFR 48.4082-1 · -1 Diesel fuel and kerosene; exemption for dyed fuel.
- 26 CFR 48.4082-1T · -1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- 26 CFR 48.4082-2 · -2 Diesel fuel and kerosene; notice required for dyed fuel.
- 26 CFR 48.4082-3 · -3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
- 26 CFR 48.4082-4 · -4 Diesel fuel and kerosene; back-up tax.
- 26 CFR 48.4082-5 · -5 Diesel fuel and kerosene; Alaska.
- 26 CFR 48.4082-6 · -6 Kerosene; exemption for aviation-grade kerosene.
- 26 CFR 48.4082-7 · -7 Kerosene; exemption for feedstock purposes.
- 26 CFR 48.4083-1 · -1 Taxable fuel; administrative authority.
- 26 CFR 48.4091-3 · -3 [Reserved]
- 26 CFR 48.4101-1 · -1 Taxable fuel; registration.
- 26 CFR 48.4101-2 · -2 Information reporting.
- 26 CFR 48.4102-1 · -1 Inspection of records by State or local tax officers.
- 26 CFR 48.4121-1 · -1 Imposition and rate of tax on coal.
- 26 CFR 48.4161(a) · (a) [Reserved]
- 26 CFR 48.4161(a)-1 · (a)-1 Imposition and rate of tax; fishing equipment.
- 26 CFR 48.4161(a)-2 · (a)-2 Meaning of terms.
- 26 CFR 48.4161(a)-3 · (a)-3 Parts and accessories.
- 26 CFR 48.4161(a)-4 · (a)-4 Use considered sale.
- 26 CFR 48.4161(a)-5 · (a)-5 Tax-free sales.
- 26 CFR 48.4161(b) · (b) [Reserved]
- 26 CFR 48.4161(b)-1 · (b)-1 Imposition and rates of tax; bows and arrows.
- 26 CFR 48.4161(b)-2 · (b)-2 Meaning of terms.
- 26 CFR 48.4161(b)-3 · (b)-3 Use considered sale.
- 26 CFR 48.4161(b)-4 · (b)-4 Tax-free sales.
- 26 CFR 48.4161(b)-5 · (b)-5 Effective date.
- 26 CFR 48.4191-1 · -1 Imposition and rate of tax.
- 26 CFR 48.4191-2 · -2 Taxable medical device.
- 26 CFR 48.4216(a)-1 · (a)-1 Charges to be included in sale price.
- 26 CFR 48.4216(a)-2 · (a)-2 Exclusions from sale price.
- 26 CFR 48.4216(a)-3 · (a)-3 Other items relating to tax on sale price.
- 26 CFR 48.4216(b)-1 · (b)-1 Constructive sale price; scope and application.
- 26 CFR 48.4216(b)-2 · (b)-2 Constructive sale price; basic rules.
- 26 CFR 48.4216(b)-3 · (b)-3 Constructive sale price; special rule for arm's-length sales.
- 26 CFR 48.4216(b)-4 · (b)-4 Constructive sale price; affiliated corporations.
- 26 CFR 48.4216(c)-1 · (c)-1 Computation of tax on leases and installment sales.
- 26 CFR 48.4216(d)-1 · (d)-1 Sales of installment accounts.
- 26 CFR 48.4216(e)-1 · (e)-1 Exclusion of local advertising charges from sale price.
- 26 CFR 48.4216(e)-2 · (e)-2 Limitation on aggregate of exclusions and price readjustments.
- 26 CFR 48.4216(e)-3 · (e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
- 26 CFR 48.4216(f)-1 · (f)-1 Value of used components excluded from price of certain trucks.
- 26 CFR 48.4217-1 · -1 Lease considered as sale.
- 26 CFR 48.4217-2 · -2 Limitation on amount of tax applicable to certain leases.
- 26 CFR 48.4218-1 · -1 Tax on use by manufacturer, producer, or importer.
- 26 CFR 48.4218-2 · -2 Business or personal use of articles.
- 26 CFR 48.4218-3 · -3 Events subsequent to taxable use of article.
- 26 CFR 48.4218-4 · -4 Use in further manufacture.
- 26 CFR 48.4218-5 · -5 Computation of tax.
- 26 CFR 48.4219-1 · -1 Sales of taxable articles by a person other than the manufacturer, producer, or importer.
- 26 CFR 48.4221-1 · -1 Tax-free sales; general rule.
- 26 CFR 48.4221-2 · -2 Tax-free sale of articles to be used for, or resold for, further manufacture.
- 26 CFR 48.4221-3 · -3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- 26 CFR 48.4221-4 · -4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- 26 CFR 48.4221-5 · -5 Tax-free sale of articles to State and local governments for their exclusive use.
- 26 CFR 48.4221-6 · -6 Tax-free sales of articles to nonprofit educational organizations.
- 26 CFR 48.4221-7 · -7 Tax-free sales of tires and tubes.
- 26 CFR 48.4221-8 · -8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- 26 CFR 48.4222(a)-1 · (a)-1 Registration.
- 26 CFR 48.4222(b)-1 · (b)-1 Exceptions to the requirement for registration.
- 26 CFR 48.4222(c)-1 · (c)-1 Revocation or suspension of registration.
- 26 CFR 48.4222(d)-1 · (d)-1 Registration in the case of certain other exemptions.
- 26 CFR 48.4223-1 · -1 Special rules relating to further manufacture.
- 26 CFR 48.4225-1 · -1 Exemption of articles manufactured or produced by Indians.
- 26 CFR 48.6412-1 · -1 Floor stocks credit or refund.
- 26 CFR 48.6412-2 · -2 Definitions for purposes of floor stocks credit or refund.
- 26 CFR 48.6412-3 · -3 Amount of tax paid on each article.
- 26 CFR 48.6416(a)-1 · (a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- 26 CFR 48.6416(a)-2 · (a)-2 Credit or refund of tax on special fuels.
- 26 CFR 48.6416(a)-3 · (a)-3 Credit or refund of manufacturers tax under chapter 32.
- 26 CFR 48.6416(b)(1)-1 · (b)(1)-1 Price readjustments causing overpayments of manufacturers tax.
- 26 CFR 48.6416(b)(1)-2 · (b)(1)-2 Determination of price readjustments.
- 26 CFR 48.6416(b)(1)-3 · (b)(1)-3 Readjustment for local advertising charges.
- 26 CFR 48.6416(b)(1)-4 · (b)(1)-4 Supporting evidence required in case of price readjustments.
- 26 CFR 48.6416(b)(2)-1 · (b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
- 26 CFR 48.6416(b)(2)-2 · (b)(2)-2 Exportations, uses, sales, and resales included.
- 26 CFR 48.6416(b)(2)-3 · (b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- 26 CFR 48.6416(b)(2)-4 · (b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- 26 CFR 48.6416(b)(3)-1 · (b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
- 26 CFR 48.6416(b)(3)-2 · (b)(3)-2 Further manufacture included.
- 26 CFR 48.6416(b)(3)-3 · (b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
- 26 CFR 48.6416(b)(5)-1 · (b)(5)-1 Return of installment accounts causing overpayments of tax.
- 26 CFR 48.6416(c)-1 · (c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- 26 CFR 48.6416(e)-1 · (e)-1 Refund to exporter or shipper.
- 26 CFR 48.6416(f)-1 · (f)-1 Credit on returns.
- 26 CFR 48.6416(h)-1 · (h)-1 Accounting procedures for like articles.
- 26 CFR 48.6420-1 · -1 Credits or payments to ultimate purchaser of gasoline used on a farm.
- 26 CFR 48.6420-2 · -2 Time for filing claim for credit or payment.