26 CFR · Internal Revenue
§ 48.4041-13 — Other credits or refunds.
eCFR · current through Aug 3, 2026
§ 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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Nearby Sections
11
§ 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.§ 48.4041-18
§ 48.4041-18 [Reserved]