26 CFR · Internal Revenue
§ 48.4041-12 — Sales by United States, etc.
26 CFR § 48.4041-12
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.4041-12 (Sales by United States, etc.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 48.4041-12 (2026).
Text
§ 48.4041-12 Sales by United States, etc.
The taxes imposed by section 4041 apply to the sale at retail of taxable liquid fuels by the United States or by any agency or instrumentality of the United States, unless by statute specifically exempted from these taxes. However, the exemptions from these taxes provided by section 4041 (f), (g), and (h) and the regulations thereunder contained in this subpart F are available to the extent therein provided.
[T.D. 8066, 51 FR 20, Jan. 2, 1986]
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
11
§ 48.4041-7
Dual use of taxable liquid fuel.§ 48.4041-8
Definitions.§ 48.4041-9
Exemption for farm use.§ 48.4041-12
Sales by United States, etc.§ 48.4041-13
Other credits or refunds.§ 48.4041-16
Sales for export.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.4041-12, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.4041-12.