Title 26

PART 48 SUBPART O

Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

26:18.0.1.1.6.12.17.1SECTION 48.6412-1
   48.6412-1 Floor stocks credit or refund.
26:18.0.1.1.6.12.17.2SECTION 48.6412-2
   48.6412-2 Definitions for purposes of floor stocks credit or refund.
26:18.0.1.1.6.12.17.3SECTION 48.6412-3
   48.6412-3 Amount of tax paid on each article.
26:18.0.1.1.6.12.17.4SECTION 48.6416(a)-1
   48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
26:18.0.1.1.6.12.17.5SECTION 48.6416(a)-2
   48.6416(a)-2 Credit or refund of tax on special fuels.
26:18.0.1.1.6.12.17.6SECTION 48.6416(a)-3
   48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32.
26:18.0.1.1.6.12.17.7SECTION 48.6416(b)(1)-1
   48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax.
26:18.0.1.1.6.12.17.8SECTION 48.6416(b)(1)-2
   48.6416(b)(1)-2 Determination of price readjustments.
26:18.0.1.1.6.12.17.9SECTION 48.6416(b)(1)-3
   48.6416(b)(1)-3 Readjustment for local advertising charges.
26:18.0.1.1.6.12.17.10SECTION 48.6416(b)(1)-4
   48.6416(b)(1)-4 Supporting evidence required in case of price readjustments.
26:18.0.1.1.6.12.17.11SECTION 48.6416(b)(2)-1
   48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
26:18.0.1.1.6.12.17.12SECTION 48.6416(b)(2)-2
   48.6416(b)(2)-2 Exportations, uses, sales, and resales included.
26:18.0.1.1.6.12.17.13SECTION 48.6416(b)(2)-3
   48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
26:18.0.1.1.6.12.17.14SECTION 48.6416(b)(2)-4
   48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
26:18.0.1.1.6.12.17.15SECTION 48.6416(b)(3)-1
   48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
26:18.0.1.1.6.12.17.16SECTION 48.6416(b)(3)-2
   48.6416(b)(3)-2 Further manufacture included.
26:18.0.1.1.6.12.17.17SECTION 48.6416(b)(3)-3
   48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
26:18.0.1.1.6.12.17.18SECTION 48.6416(b)(5)-1
   48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
26:18.0.1.1.6.12.17.19SECTION 48.6416(c)-1
   48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
26:18.0.1.1.6.12.17.20SECTION 48.6416(e)-1
   48.6416(e)-1 Refund to exporter or shipper.
26:18.0.1.1.6.12.17.21SECTION 48.6416(f)-1
   48.6416(f)-1 Credit on returns.
26:18.0.1.1.6.12.17.22SECTION 48.6416(h)-1
   48.6416(h)-1 Accounting procedures for like articles.
26:18.0.1.1.6.12.17.23SECTION 48.6420-1
   48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm.
26:18.0.1.1.6.12.17.24SECTION 48.6420-2
   48.6420-2 Time for filing claim for credit or payment.
26:18.0.1.1.6.12.17.25SECTION 48.6420-3
   48.6420-3 Exempt sales; other payments or refunds available.
26:18.0.1.1.6.12.17.26SECTION 48.6420-4
   48.6420-4 Meaning of terms.
26:18.0.1.1.6.12.17.27SECTION 48.6420-5
   48.6420-5 Applicable laws.
26:18.0.1.1.6.12.17.28SECTION 48.6420-6
   48.6420-6 Records to be kept in substantiation of credits or payments.
26:18.0.1.1.6.12.17.29SECTION 48.6420(a)-2
   48.6420(a)-2 Gasoline includible in claim.
26:18.0.1.1.6.12.17.30SECTION 48.6421-0
   48.6421-0 Off-highway business use.
26:18.0.1.1.6.12.17.31SECTION 48.6421-1
   48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
26:18.0.1.1.6.12.17.32SECTION 48.6421-2
   48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
26:18.0.1.1.6.12.17.33SECTION 48.6421-3
   48.6421-3 Time for filing claim for credit or payment.
26:18.0.1.1.6.12.17.34SECTION 48.6421-4
   48.6421-4 Meaning of terms.
26:18.0.1.1.6.12.17.35SECTION 48.6421-5
   48.6421-5 Exempt sales; other payments or refunds available.
26:18.0.1.1.6.12.17.36SECTION 48.6421-6
   48.6421-6 Applicable laws.
26:18.0.1.1.6.12.17.37SECTION 48.6421-7
   48.6421-7 Records to be kept in substantiation of credits or payments.
26:18.0.1.1.6.12.17.38SECTION 48.6427-0
   48.6427-0 Off-highway business use.
26:18.0.1.1.6.12.17.39SECTION 48.6427-1
   48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
26:18.0.1.1.6.12.17.40SECTION 48.6427-2
   48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
26:18.0.1.1.6.12.17.41SECTION 48.6427-3
   48.6427-3 Time for filing claim for credit or payment.
26:18.0.1.1.6.12.17.42SECTION 48.6427-4
   48.6427-4 Applicable laws.
26:18.0.1.1.6.12.17.43SECTION 48.6427-5
   48.6427-5 Records to be kept in substantiation of credits or payments.
26:18.0.1.1.6.12.17.44SECTION 48.6427-6
   48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
26:18.0.1.1.6.12.17.45SECTION 48.6427-8
   48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers.
26:18.0.1.1.6.12.17.46SECTION 48.6427-9
   48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
26:18.0.1.1.6.12.17.47SECTION 48.6427-10
   48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps).
26:18.0.1.1.6.12.17.48SECTION 48.6427-11
   48.6427-11 Kerosene; claims by registered ultimate vendors (blending).
26:18.0.1.1.6.12.17.49SECTION 48.6715-1
   48.6715-1 Penalty for misuse of dyed fuel.