26 CFR · Internal Revenue
§ 48.4041-12 — Sales by United States, etc.
eCFR · current through Aug 3, 2026
§ 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]
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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.