{"data":{"id":"us/26-cfr-48.4063-3","jurisdiction":"us","citation":"26 CFR 48.4063-3","heading":"-3 Other tax-free sales.","body":"For provisions relating to tax-free sales of articles referred to in section 4061, see:\n(a) Section 4221, relating to certain tax-free sales;\n(b) Section 4222, relating to registration; and\n(c) Section 4223, relating to special rules pertaining to further manufacture;\nand the regulations thereunder contained in Subpart N of this part.","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 H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel"],"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":"1213f16589db00d9a435fa0a8b60413d25f6472983ec4c36d86878588eff7aa5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4063-2","next":"us/26-cfr-48.4064-1"},"notice":"GroundRules: Original legal text. Not legal advice."}