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