{"data":{"id":"us/26-cfr-48.4041-12","jurisdiction":"us","citation":"26 CFR 48.4041-12","heading":"-12 Sales by United States, etc.","body":"The taxes imposed by section 4041 apply to the sale at retail of taxable liquid fuels by the United States or by any agency or instrumentality of the United States, unless by statute specifically exempted from these taxes. However, the exemptions from these taxes provided by section 4041 (f), (g), and (h) and the regulations thereunder contained in this subpart F are available to the extent therein provided.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES","Subpart F—Special Fuels"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b1fd4fd6a6b8ff50b5ccfeaf9b2f32a2aaeeeaf58891a5469dc3f8e59c44333f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4041-11","next":"us/26-cfr-48.4041-13"},"notice":"GroundRules: Original legal text. Not legal advice."}