Home/CFR/Title 26/Part 48
FEDERAL · 26 CFR

Part 48 — Manufacturers and Retailers Excise Taxes

177 sections · Title 26: Internal Revenue

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