26 CFR § 48.4041-13

26 CFR · Internal Revenue

§ 48.4041-13 — Other credits or refunds.

26 CFR § 48.4041-13

TitleTitle 26: Internal Revenue PartPart 48: Manufacturers and Retailers Excise Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 48.4041-13 (Other credits or refunds.) 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. § 48.4041-13 (2026).

Text

§ 48.4041-13 Other credits or refunds.

(a)In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel resold by the purchaser, or used otherwise than for the purpose for which purchased, see section 6427 and the regulations thereunder contained in subpart O of this part.

(b)Tax-paid liquid fuel used by local transit systems. For provisions relating to credit or refund in the case of taxable liquid fuel used in vehicles while engaged in furnishing scheduled common carrier public passenger land transportation service along regular routes, see section 6427(b) and the regulations thereunder contained in subpart O of this part.

(c)Credit or refund of diesel fuel differential amount. For provisions relating to an income tax credit or refund of the increased di

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§ 48.4041-13 Other credits or refunds.

(a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel resold by the purchaser, or used otherwise than for the purpose for which purchased, see section 6427 and the regulations thereunder contained in subpart O of this part.

(b) Tax-paid liquid fuel used by local transit systems. For provisions relating to credit or refund in the case of taxable liquid fuel used in vehicles while engaged in furnishing scheduled common carrier public passenger land transportation service along regular routes, see section 6427(b) and the regulations thereunder contained in subpart O of this part.

(c) Credit or refund of diesel fuel differential amount. For provisions relating to an income tax credit or refund of the increased diesel fuel tax for original purchasers of diesel-powered automobiles and light trucks, see section 6427(g) and the regulations thereunder contained in subpart O of this part.

[T.D. 8066, 51 FR 20, Jan. 2, 1986]