{"data":{"id":"us/26-cfr-48.6421-0","jurisdiction":"us","citation":"26 CFR 48.6421-0","heading":"-0 Off-highway business use.","body":"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).","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 O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes"],"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":"6a853c9b7b31d4fad782d8b1539dee6c51a963f73f83c4e817b00d2755b2c617","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.6420-a-2","next":"us/26-cfr-48.6421-1"},"notice":"GroundRules: Original legal text. Not legal advice."}