26 CFR Part 48
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- Subpart A—Introduction
- § 48.0-1 Introduction.
- § 48.0-2 General definitions and attachment of tax.
- § 48.0-3 Exemption certificates.
- Subparts B-E [Reserved]
- Subpart F—Special Fuels
- § 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
- § 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
- § 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
- § 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
- § 48.4041-6 Application of tax on use of taxable liquid fuel.
- § 48.4041-7 Dual use of taxable liquid fuel.
- § 48.4041-8 Definitions.
- § 48.4041-9 Exemption for farm use.
- § 48.4041-10 Exemption for use as supplies for vessels or aircraft.
- § 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
- § 48.4041-12 Sales by United States, etc.
- § 48.4041-13 Other credits or refunds.
- § 48.4041-14 Exemption for sale to or use by certain aircraft museums.
- § 48.4041-15 Sales to States or political subdivisions thereof.
- § 48.4041-16 Sales for export.
- § 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations.
- § 48.4041-18 [Reserved]
- § 48.4041-19 Exemption for qualified methanol and ethanol fuel.
- § 48.4041-20 Partially exempt methanol and ethanol fuel.
- § 48.4041-21 Compressed natural gas (CNG).
- Subpart G—Fuel Used on Inland Waterways
- § 48.4042-1 Tax on fuel used in commercial waterway transportation.
- § 48.4042-2 Special rules.
- § 48.4042-3 Certain types of commercial waterway transportation excluded.
- Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- motor vehicles
- § 48.4052-1 Heavy trucks and trailers; certification requirement.
- § 48.4061(a) [Reserved]
- § 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
- § 48.4061(a)-2 Bonding of importers.
- § 48.4061(a)-3 Definitions.
- § 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
- § 48.4061(a)-5 Sale of automobile truck bodies and chassis.
- § 48.4061(b) [Reserved]
- § 48.4061(b)-1 Imposition of tax.
- § 48.4061(b)-2 Definition of parts or accessories.
- § 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
- § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- § 48.4062(a) [Reserved]
- § 48.4062(a)-1 Specific parts or accessories.
- § 48.4062(b) [Reserved]
- § 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
- § 48.4063-1 Tax-free sales of bodies to chassis manufacturers.
- § 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.
- § 48.4063-3 Other tax-free sales.
- § 48.4064-1 Gas guzzler tax.
- Tires, Tubes, and Tread Rubber
- § 48.4071-1 Imposition and rates of tax.
- § 48.4071-2 Determination of weight.
- § 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- § 48.4071-4 Original equipment tires on imported articles.
- § 48.4072-1 Definitions.
- § 48.4073 [Reserved]
- § 48.4073-1 Exemption of tires of certain sizes.
- § 48.4073-2 Exemption of tires with internal wire fastening.
- § 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
- § 48.4073-4 Other tax-free sales.
- Taxable Fuel
- § 48.4081-1 Taxable fuel; definitions.
- § 48.4081-2 Taxable fuel; tax on removal at a terminal rack.
- § 48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack.
- § 48.4081-4 Gasoline; special rules for gasoline blendstocks.
- § 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
- § 48.4081-6 Gasoline; gasohol.
- § 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- § 48.4081-8 Taxable fuel; measurement.
- § 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
- § 48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- § 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
- § 48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
- § 48.4082-4 Diesel fuel and kerosene; back-up tax.
- § 48.4082-5 Diesel fuel and kerosene; Alaska.
- § 48.4082-6 Kerosene; exemption for aviation-grade kerosene.
- § 48.4082-7 Kerosene; exemption for feedstock purposes.
- § 48.4083-1 Taxable fuel; administrative authority.
- § 48.4091-3 [Reserved]
- § 48.4101-1 Taxable fuel; registration.
- § 48.4101-2 Information reporting.
- § 48.4102-1 Inspection of records by State or local tax officers.
- Subpart I—Coal
- § 48.4121-1 Imposition and rate of tax on coal.
- Subpart J [Reserved]
- Subpart K—Sporting Goods
- § 48.4161(a) [Reserved]
- § 48.4161(a)-1 Imposition and rate of tax; fishing equipment.
- § 48.4161(a)-2 Meaning of terms.
- § 48.4161(a)-3 Parts and accessories.
- § 48.4161(a)-4 Use considered sale.
- § 48.4161(a)-5 Tax-free sales.
- § 48.4161(b) [Reserved]
- § 48.4161(b)-1 Imposition and rates of tax; bows and arrows.
- § 48.4161(b)-2 Meaning of terms.
- § 48.4161(b)-3 Use considered sale.
- § 48.4161(b)-4 Tax-free sales.
- § 48.4161(b)-5 Effective date.
- Subpart L—Taxable Medical Devices
- § 48.4191-1 Imposition and rate of tax.
- § 48.4191-2 Taxable medical device.
- Subpart M—Special Provisions Applicable to Manufacturers Taxes
- § 48.4216(a)-1 Charges to be included in sale price.
- § 48.4216(a)-2 Exclusions from sale price.
- § 48.4216(a)-3 Other items relating to tax on sale price.
- § 48.4216(b)-1 Constructive sale price; scope and application.
- § 48.4216(b)-2 Constructive sale price; basic rules.
- § 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales.
- § 48.4216(b)-4 Constructive sale price; affiliated corporations.
- § 48.4216(c)-1 Computation of tax on leases and installment sales.
- § 48.4216(d)-1 Sales of installment accounts.
- § 48.4216(e)-1 Exclusion of local advertising charges from sale price.
- § 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
- § 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
- § 48.4216(f)-1 Value of used components excluded from price of certain trucks.
- § 48.4217-1 Lease considered as sale.
- § 48.4217-2 Limitation on amount of tax applicable to certain leases.
- Use by Manufacturer or Importer Considered Sale
- § 48.4218-1 Tax on use by manufacturer, producer, or importer.
- § 48.4218-2 Business or personal use of articles.
- § 48.4218-3 Events subsequent to taxable use of article.
- § 48.4218-4 Use in further manufacture.
- § 48.4218-5 Computation of tax.
- Application of Tax in Case of Sales by Other Than Manufacturer or Importer
- § 48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer.
- Subpart N—Exemptions, Registration, Etc.
- § 48.4221-1 Tax-free sales; general rule.
- § 48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture.
- § 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- § 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- § 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use.
- § 48.4221-6 Tax-free sales of articles to nonprofit educational organizations.
- § 48.4221-7 Tax-free sales of tires and tubes.
- § 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- § 48.4222(a)-1 Registration.
- § 48.4222(b)-1 Exceptions to the requirement for registration.
- § 48.4222(c)-1 Revocation or suspension of registration.
- § 48.4222(d)-1 Registration in the case of certain other exemptions.
- § 48.4223-1 Special rules relating to further manufacture.
- § 48.4225-1 Exemption of articles manufactured or produced by Indians.
- Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
- § 48.6412-1 Floor stocks credit or refund.
- § 48.6412-2 Definitions for purposes of floor stocks credit or refund.
- § 48.6412-3 Amount of tax paid on each article.
- § 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- § 48.6416(a)-2 Credit or refund of tax on special fuels.
- § 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32.
- § 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax.
- § 48.6416(b)(1)-2 Determination of price readjustments.
- § 48.6416(b)(1)-3 Readjustment for local advertising charges.
- § 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments.
- § 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
- § 48.6416(b)(2)-2 Exportations, uses, sales, and resales included.
- § 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- § 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
- § 48.6416(b)(3)-2 Further manufacture included.
- § 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
- § 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
- § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- § 48.6416(e)-1 Refund to exporter or shipper.
- § 48.6416(f)-1 Credit on returns.
- § 48.6416(h)-1 Accounting procedures for like articles.
- § 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm.
- § 48.6420-2 Time for filing claim for credit or payment.
- § 48.6420-3 Exempt sales; other payments or refunds available.
- § 48.6420-4 Meaning of terms.
- § 48.6420-5 Applicable laws.
- § 48.6420-6 Records to be kept in substantiation of credits or payments.
- § 48.6420(a)-2 Gasoline includible in claim.
- § 48.6421-0 Off-highway business use.
- § 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- § 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- § 48.6421-3 Time for filing claim for credit or payment.
- § 48.6421-4 Meaning of terms.
- § 48.6421-5 Exempt sales; other payments or refunds available.
- § 48.6421-6 Applicable laws.
- § 48.6421-7 Records to be kept in substantiation of credits or payments.
- § 48.6427-0 Off-highway business use.
- § 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- § 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- § 48.6427-3 Time for filing claim for credit or payment.
- § 48.6427-4 Applicable laws.
- § 48.6427-5 Records to be kept in substantiation of credits or payments.
- § 48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
- § 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers.
- § 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
- § 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps).
- § 48.6427-11 Kerosene; claims by registered ultimate vendors (blending).
- § 48.6435-1T Dyed fuel refund.
- § 48.6715-1 Penalty for misuse of dyed fuel.
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