Title 26

PART 48

Part 48 - Manufacturers And Retailers Excise Taxes

PART 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES Authority:26 U.S.C. 7805, unless otherwise noted.

Section 48.4052-1 also issued under 26 U.S.C. 4052(g).

Section 48.4064-1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii).

Section 48.4064-1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1).

Section 48.4064-1(d)(5) also issued under 26 U.S.C. 4064(d)(2).

Section 48.4081-4 also issued under 26 U.S.C. 4083(a)(2).

Section 48.4081-6 also issued under 26 U.S.C. 4081(c);

Section 48.4081-7 also issued under 26 U.S.C. 4081(e).

Section 48.4082-1 also issued under 26 U.S.C. 4082.

Section 48.4082-1T also issued under 26 U.S.C. 4082(a).

Section 48.4082-2 also issued under 26 U.S.C. 4082.

Section 48.4082-5 also issued under 26 U.S.C. 4082.

Section 48.4082-6 also issued under 26 U.S.C. 4082(d).

Section 48.4082-7 also issued under 26 U.S.C. 4082(d).

Section 48.4101-1 also issued under 26 U.S.C. 4101(a).

Section 48.4101-2 also issued under 26 U.S.C. 6071(a).

Section 48.4191-1 also issued under 26 U.S.C. 4191.

Section 48.4191-2 also issued under 26 U.S.C. 4191(b)(2).

Section 48.4221-3(e) also issued under 26 U.S.C. 4221(a).

Section 48.6416(b)(2)-2(b) also issued under 26 U.S.C. 6416(b).

Section 48.6427-8 also issued under 26 U.S.C. 6427(m).

Section 48.6427-9 also issued under 26 U.S.C. 6427(m).

Section 48.6427-10 also issued under 26 U.S.C. 6427(m).

Section 48.6427-11 also issued under 26 U.S.C. 6427(m).

26:18.0.1.1.6.1SUBPART A
Subpart A - Introduction
26:18.0.1.1.6.1.11.1SECTION 48.0-1
   48.0-1 Introduction.
26:18.0.1.1.6.1.11.2SECTION 48.0-2
   48.0-2 General definitions and attachment of tax.
26:18.0.1.1.6.1.11.3SECTION 48.0-3
   48.0-3 Exemption certificates.
26:18.0.1.1.6.2SUBPART B
Subparts B-E [Reserved]
26:18.0.1.1.6.3SUBPART F
Subpart F - Special Fuels
26:18.0.1.1.6.3.11.1SECTION 48.4041-0
   48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
26:18.0.1.1.6.3.11.2SECTION 48.4041-3
   48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
26:18.0.1.1.6.3.11.3SECTION 48.4041-4
   48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
26:18.0.1.1.6.3.11.4SECTION 48.4041-5
   48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
26:18.0.1.1.6.3.11.5SECTION 48.4041-6
   48.4041-6 Application of tax on use of taxable liquid fuel.
26:18.0.1.1.6.3.11.6SECTION 48.4041-7
   48.4041-7 Dual use of taxable liquid fuel.
26:18.0.1.1.6.3.11.7SECTION 48.4041-8
   48.4041-8 Definitions.
26:18.0.1.1.6.3.11.8SECTION 48.4041-9
   48.4041-9 Exemption for farm use.
26:18.0.1.1.6.3.11.9SECTION 48.4041-10
   48.4041-10 Exemption for use as supplies for vessels or aircraft.
26:18.0.1.1.6.3.11.10SECTION 48.4041-11
   48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
26:18.0.1.1.6.3.11.11SECTION 48.4041-12
   48.4041-12 Sales by United States, etc.
26:18.0.1.1.6.3.11.12SECTION 48.4041-13
   48.4041-13 Other credits or refunds.
26:18.0.1.1.6.3.11.13SECTION 48.4041-14
   48.4041-14 Exemption for sale to or use by certain aircraft museums.
26:18.0.1.1.6.3.11.14SECTION 48.4041-15
   48.4041-15 Sales to States or political subdivisions thereof.
26:18.0.1.1.6.3.11.15SECTION 48.4041-16
   48.4041-16 Sales for export.
26:18.0.1.1.6.3.11.16SECTION 48.4041-17
   48.4041-17 Tax-free retail sales to certain nonprofit educational organizations.
26:18.0.1.1.6.3.11.17SECTION 48.4041-18
   48.4041-18 [Reserved]
26:18.0.1.1.6.3.11.18SECTION 48.4041-19
   48.4041-19 Exemption for qualified methanol and ethanol fuel.
26:18.0.1.1.6.3.11.19SECTION 48.4041-20
   48.4041-20 Partially exempt methanol and ethanol fuel.
26:18.0.1.1.6.3.11.20SECTION 48.4041-21
   48.4041-21 Compressed natural gas (CNG).
26:18.0.1.1.6.4SUBPART G
Subpart G - Fuel Used on Inland Waterways
26:18.0.1.1.6.4.11.1SECTION 48.4042-1
   48.4042-1 Tax on fuel used in commercial waterway transportation.
26:18.0.1.1.6.4.11.2SECTION 48.4042-2
   48.4042-2 Special rules.
26:18.0.1.1.6.4.11.3SECTION 48.4042-3
   48.4042-3 Certain types of commercial waterway transportation excluded.
26:18.0.1.1.6.5SUBPART H
Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
26:18.0.1.1.6.5.11SUBJGRP 11
   Automotive and Related Items
26:18.0.1.1.6.5.12SUBJGRP 12
   motor vehicles
26:18.0.1.1.6.5.12.1SECTION 48.4052-1
   48.4052-1 Heavy trucks and trailers; certification requirement.
26:18.0.1.1.6.5.12.2SECTION 48.4061(a)
   48.4061(a) [Reserved]
26:18.0.1.1.6.5.12.3SECTION 48.4061(a)-1
   48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
26:18.0.1.1.6.5.12.4SECTION 48.4061(a)-2
   48.4061(a)-2 Bonding of importers.
26:18.0.1.1.6.5.12.5SECTION 48.4061(a)-3
   48.4061(a)-3 Definitions.
26:18.0.1.1.6.5.12.6SECTION 48.4061(a)-4
   48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
26:18.0.1.1.6.5.12.7SECTION 48.4061(a)-5
   48.4061(a)-5 Sale of automobile truck bodies and chassis.
26:18.0.1.1.6.5.12.8SECTION 48.4061(b)
   48.4061(b) [Reserved]
26:18.0.1.1.6.5.12.9SECTION 48.4061(b)-1
   48.4061(b)-1 Imposition of tax.
26:18.0.1.1.6.5.12.10SECTION 48.4061(b)-2
   48.4061(b)-2 Definition of parts or accessories.
26:18.0.1.1.6.5.12.11SECTION 48.4061(b)-3
   48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
26:18.0.1.1.6.5.12.12SECTION 48.4061-1
   48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
26:18.0.1.1.6.5.12.13SECTION 48.4062(a)
   48.4062(a) [Reserved]
26:18.0.1.1.6.5.12.14SECTION 48.4062(a)-1
   48.4062(a)-1 Specific parts or accessories.
26:18.0.1.1.6.5.12.15SECTION 48.4062(b)
   48.4062(b) [Reserved]
26:18.0.1.1.6.5.12.16SECTION 48.4062(b)-1
   48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
26:18.0.1.1.6.5.12.17SECTION 48.4063-1
   48.4063-1 Tax-free sales of bodies to chassis manufacturers.
26:18.0.1.1.6.5.12.18SECTION 48.4063-2
   48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
26:18.0.1.1.6.5.12.19SECTION 48.4063-3
   48.4063-3 Other tax-free sales.
26:18.0.1.1.6.5.12.20SECTION 48.4064-1
   48.4064-1 Gas guzzler tax.
26:18.0.1.1.6.5.13SUBJGRP 13
   Tires, Tubes, and Tread Rubber
26:18.0.1.1.6.5.13.21SECTION 48.4071-1
   48.4071-1 Imposition and rates of tax.
26:18.0.1.1.6.5.13.22SECTION 48.4071-2
   48.4071-2 Determination of weight.
26:18.0.1.1.6.5.13.23SECTION 48.4071-3
   48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
26:18.0.1.1.6.5.13.24SECTION 48.4071-4
   48.4071-4 Original equipment tires on imported articles.
26:18.0.1.1.6.5.13.25SECTION 48.4072-1
   48.4072-1 Definitions.
26:18.0.1.1.6.5.13.26SECTION 48.4073
   48.4073 [Reserved]
26:18.0.1.1.6.5.13.27SECTION 48.4073-1
   48.4073-1 Exemption of tires of certain sizes.
26:18.0.1.1.6.5.13.28SECTION 48.4073-2
   48.4073-2 Exemption of tires with internal wire fastening.
26:18.0.1.1.6.5.13.29SECTION 48.4073-3
   48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
26:18.0.1.1.6.5.13.30SECTION 48.4073-4
   48.4073-4 Other tax-free sales.
26:18.0.1.1.6.5.14SUBJGRP 14
   Taxable Fuel
26:18.0.1.1.6.5.14.31SECTION 48.4081-1
   48.4081-1 Taxable fuel; definitions.
26:18.0.1.1.6.5.14.32SECTION 48.4081-2
   48.4081-2 Taxable fuel; tax on removal at a terminal rack.
26:18.0.1.1.6.5.14.33SECTION 48.4081-3
   48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack.
26:18.0.1.1.6.5.14.34SECTION 48.4081-4
   48.4081-4 Gasoline; special rules for gasoline blendstocks.
26:18.0.1.1.6.5.14.35SECTION 48.4081-5
   48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
26:18.0.1.1.6.5.14.36SECTION 48.4081-6
   48.4081-6 Gasoline; gasohol.
26:18.0.1.1.6.5.14.37SECTION 48.4081-7
   48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
26:18.0.1.1.6.5.14.38SECTION 48.4081-8
   48.4081-8 Taxable fuel; measurement.
26:18.0.1.1.6.5.14.39SECTION 48.4082-1
   48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
26:18.0.1.1.6.5.14.40SECTION 48.4082-1T
   48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
26:18.0.1.1.6.5.14.41SECTION 48.4082-2
   48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
26:18.0.1.1.6.5.14.42SECTION 48.4082-3
   48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
26:18.0.1.1.6.5.14.43SECTION 48.4082-4
   48.4082-4 Diesel fuel and kerosene; back-up tax.
26:18.0.1.1.6.5.14.44SECTION 48.4082-5
   48.4082-5 Diesel fuel and kerosene; Alaska.
26:18.0.1.1.6.5.14.45SECTION 48.4082-6
   48.4082-6 Kerosene; exemption for aviation-grade kerosene.
26:18.0.1.1.6.5.14.46SECTION 48.4082-7
   48.4082-7 Kerosene; exemption for feedstock purposes.
26:18.0.1.1.6.5.14.47SECTION 48.4083-1
   48.4083-1 Taxable fuel; administrative authority.
26:18.0.1.1.6.5.14.48SECTION 48.4091-3
   48.4091-3 {Reserved]
26:18.0.1.1.6.5.14.49SECTION 48.4101-1
   48.4101-1 Taxable fuel; registration.
26:18.0.1.1.6.5.14.50SECTION 48.4101-2
   48.4101-2 Information reporting.
26:18.0.1.1.6.5.14.51SECTION 48.4102-1
   48.4102-1 Inspection of records by State or local tax officers.
26:18.0.1.1.6.6SUBPART I
Subpart I - Coal
26:18.0.1.1.6.6.15.1SECTION 48.4121-1
   48.4121-1 Imposition and rate of tax on coal.
26:18.0.1.1.6.7SUBPART J
Subpart J [Reserved]
26:18.0.1.1.6.8SUBPART K
Subpart K - Sporting Goods
26:18.0.1.1.6.8.15.1SECTION 48.4161(a)
   48.4161(a) [Reserved]
26:18.0.1.1.6.8.15.2SECTION 48.4161(a)-1
   48.4161(a)-1 Imposition and rate of tax; fishing equipment.
26:18.0.1.1.6.8.15.3SECTION 48.4161(a)-2
   48.4161(a)-2 Meaning of terms.
26:18.0.1.1.6.8.15.4SECTION 48.4161(a)-3
   48.4161(a)-3 Parts and accessories.
26:18.0.1.1.6.8.15.5SECTION 48.4161(a)-4
   48.4161(a)-4 Use considered sale.
26:18.0.1.1.6.8.15.6SECTION 48.4161(a)-5
   48.4161(a)-5 Tax-free sales.
26:18.0.1.1.6.8.15.7SECTION 48.4161(b)
   48.4161(b) [Reserved]
26:18.0.1.1.6.8.15.8SECTION 48.4161(b)-1
   48.4161(b)-1 Imposition and rates of tax; bows and arrows.
26:18.0.1.1.6.8.15.9SECTION 48.4161(b)-2
   48.4161(b)-2 Meaning of terms.
26:18.0.1.1.6.8.15.10SECTION 48.4161(b)-3
   48.4161(b)-3 Use considered sale.
26:18.0.1.1.6.8.15.11SECTION 48.4161(b)-4
   48.4161(b)-4 Tax-free sales.
26:18.0.1.1.6.8.15.12SECTION 48.4161(b)-5
   48.4161(b)-5 Effective date.
26:18.0.1.1.6.9SUBPART L
Subpart L - Taxable Medical Devices
26:18.0.1.1.6.9.15.1SECTION 48.4191-1
   48.4191-1 Imposition and rate of tax.
26:18.0.1.1.6.9.15.2SECTION 48.4191-2
   48.4191-2 Taxable medical device.
26:18.0.1.1.6.10SUBPART M
Subpart M - Special Provisions Applicable to Manufacturers Taxes
26:18.0.1.1.6.10.15SUBJGRP 15
   Use by Manufacturer or Importer Considered Sale
26:18.0.1.1.6.10.15.1SECTION 48.4216(a)-1
   48.4216(a)-1 Charges to be included in sale price.
26:18.0.1.1.6.10.15.2SECTION 48.4216(a)-2
   48.4216(a)-2 Exclusions from sale price.
26:18.0.1.1.6.10.15.3SECTION 48.4216(a)-3
   48.4216(a)-3 Other items relating to tax on sale price.
26:18.0.1.1.6.10.15.4SECTION 48.4216(b)-1
   48.4216(b)-1 Constructive sale price; scope and application.
26:18.0.1.1.6.10.15.5SECTION 48.4216(b)-2
   48.4216(b)-2 Constructive sale price; basic rules.
26:18.0.1.1.6.10.15.6SECTION 48.4216(b)-3
   48.4216(b)-3 Constructive sale price; special rule for arm's-length sales.
26:18.0.1.1.6.10.15.7SECTION 48.4216(b)-4
   48.4216(b)-4 Constructive sale price; affiliated corporations.
26:18.0.1.1.6.10.15.8SECTION 48.4216(c)-1
   48.4216(c)-1 Computation of tax on leases and installment sales.
26:18.0.1.1.6.10.15.9SECTION 48.4216(d)-1
   48.4216(d)-1 Sales of installment accounts.
26:18.0.1.1.6.10.15.10SECTION 48.4216(e)-1
   48.4216(e)-1 Exclusion of local advertising charges from sale price.
26:18.0.1.1.6.10.15.11SECTION 48.4216(e)-2
   48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
26:18.0.1.1.6.10.15.12SECTION 48.4216(e)-3
   48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
26:18.0.1.1.6.10.15.13SECTION 48.4216(f)-1
   48.4216(f)-1 Value of used components excluded from price of certain trucks.
26:18.0.1.1.6.10.15.14SECTION 48.4217-1
   48.4217-1 Lease considered as sale.
26:18.0.1.1.6.10.15.15SECTION 48.4217-2
   48.4217-2 Limitation on amount of tax applicable to certain leases.
26:18.0.1.1.6.10.15.16SECTION 48.4218-1
   48.4218-1 Tax on use by manufacturer, producer, or importer.
26:18.0.1.1.6.10.15.17SECTION 48.4218-2
   48.4218-2 Business or personal use of articles.
26:18.0.1.1.6.10.15.18SECTION 48.4218-3
   48.4218-3 Events subsequent to taxable use of article.
26:18.0.1.1.6.10.15.19SECTION 48.4218-4
   48.4218-4 Use in further manufacture.
26:18.0.1.1.6.10.15.20SECTION 48.4218-5
   48.4218-5 Computation of tax.
26:18.0.1.1.6.10.16SUBJGRP 16
   Application of Tax in Case of Sales by Other Than Manufacturer or Importer
26:18.0.1.1.6.10.16.21SECTION 48.4219-1
   48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer.
26:18.0.1.1.6.11SUBPART N
Subpart N - Exemptions, Registration, Etc.
26:18.0.1.1.6.11.17.1SECTION 48.4221-1
   48.4221-1 Tax-free sales; general rule.
26:18.0.1.1.6.11.17.2SECTION 48.4221-2
   48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture.
26:18.0.1.1.6.11.17.3SECTION 48.4221-3
   48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
26:18.0.1.1.6.11.17.4SECTION 48.4221-4
   48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
26:18.0.1.1.6.11.17.5SECTION 48.4221-5
   48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use.
26:18.0.1.1.6.11.17.6SECTION 48.4221-6
   48.4221-6 Tax-free sales of articles to nonprofit educational organizations.
26:18.0.1.1.6.11.17.7SECTION 48.4221-7
   48.4221-7 Tax-free sales of tires and tubes.
26:18.0.1.1.6.11.17.8SECTION 48.4221-8
   48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
26:18.0.1.1.6.11.17.9SECTION 48.4222(a)-1
   48.4222(a)-1 Registration.
26:18.0.1.1.6.11.17.10SECTION 48.4222(b)-1
   48.4222(b)-1 Exceptions to the requirement for registration.
26:18.0.1.1.6.11.17.11SECTION 48.4222(c)-1
   48.4222(c)-1 Revocation or suspension of registration.
26:18.0.1.1.6.11.17.12SECTION 48.4222(d)-1
   48.4222(d)-1 Registration in the case of certain other exemptions.
26:18.0.1.1.6.11.17.13SECTION 48.4223-1
   48.4223-1 Special rules relating to further manufacture.
26:18.0.1.1.6.11.17.14SECTION 48.4225-1
   48.4225-1 Exemption of articles manufactured or produced by Indians.
26:18.0.1.1.6.12SUBPART 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.