Subpart A - Introduction

§ 48.0-1 - Introduction.

§ 48.0-2 - General definitions and attachment of tax.

§ 48.0-3 - Exemption certificates.

Subparts B--E - XXX

Subpart F - Special Fuels

§ 48.4041-0 - Applicability of regulations relating to diesel fuel after December 31, 1993.

§ 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

§ 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

§ 48.4041-5 - Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.

§ 48.4041-6 - Application of tax on use of taxable liquid fuel.

§ 48.4041-7 - Dual use of taxable liquid fuel.

§ 48.4041-8 - Definitions.

§ 48.4041-9 - Exemption for farm use.

§ 48.4041-10 - Exemption for use as supplies for vessels or aircraft.

§ 48.4041-11 - Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.

§ 48.4041-12 - Sales by United States, etc.

§ 48.4041-13 - Other credits or refunds.

§ 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

§ 48.4041-15 - Sales to States or political subdivisions thereof.

§ 48.4041-16 - Sales for export.

§ 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

§ 48.4041-18 - [Reserved]

§ 48.4041-19 - Exemption for qualified methanol and ethanol fuel.

§ 48.4041-20 - Partially exempt methanol and ethanol fuel.

§ 48.4041-21 - Compressed natural gas (CNG).

Subpart G - Fuel Used on Inland Waterways

§ 48.4042-1 - Tax on fuel used in commercial waterway transportation.

§ 48.4042-2 - Special rules.

§ 48.4042-3 - Certain types of commercial waterway transportation excluded.

Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel

Tires, Tubes, and Tread Rubber

§ 48.4073 - [Reserved]

§ 48.4071-1 - Imposition and rates of tax.

§ 48.4071-2 - Determination of weight.

§ 48.4071-3 - Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.

§ 48.4071-4 - Original equipment tires on imported articles.

§ 48.4072-1 - Definitions.

§ 48.4073-1 - Exemption of tires of certain sizes.

§ 48.4073-2 - Exemption of tires with internal wire fastening.

§ 48.4073-3 - Exemption of tread rubber used for recapping nonhighway tires.

§ 48.4073-4 - Other tax-free sales.

Automotive and Related Items

Motor Vehicles

§ 48.4061(a) - [Reserved]

§ 48.4062(a) - [Reserved]

§ 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

§ 48.4062(a)-1 - Specific parts or accessories.

§ 48.4061(a)-2 - Bonding of importers.

§ 48.4061(a)-3 - Definitions.

§ 48.4061(a)-4 - Parts or accessories sold on or in connection with chasis, bodies, etc.

§ 48.4061(a)-5 - Sale of automobile truck bodies and chassis.

§ 48.4061(b) - [Reserved]

§ 48.4062(b) - [Reserved]

§ 48.4061(b)-1 - Imposition of tax.

§ 48.4062(b)-1 - Rebuilt parts or accessories sold on an exchange basis.

§ 48.4061(b)-2 - Definition of parts or accessories.

§ 48.4061(b)-3 - Rebuilt, reconditioned, or repaired parts or accessories.

§ 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

§ 48.4052-1 - Heavy trucks and trailers; certification requirement.

§ 48.4063-1 - Tax-free sales of bodies to chassis manufacturers.

§ 48.4063-2 - Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.

§ 48.4063-3 - Other tax-free sales.

§ 48.4064-1 - Gas guzzler tax.

Taxable Fuel

§ 48.4082-10T - Kerosene; additional exemption from floor stocks tax (temporary).

§ 48.4081-1 - Taxable fuel; definitions.

§ 48.4101-1 - Taxable fuel; registration.

§ 48.4081-2 - Taxable fuel; tax on removal at a terminal rack.

§ 48.4101-2 - Information reporting.

§ 48.4081-3 - Taxable fuel; taxable events other than removal at the terminal rack.

§ 48.4091-3 - [Reserved]

§ 48.4081-4 - Gasoline; special rules for gasoline blendstocks.

§ 48.4081-5 - Taxable fuel; notification certificate of taxable fuel registrant.

§ 48.4081-6 - Gasoline; gasohol.

§ 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

§ 48.4081-8 - Taxable fuel; measurement.

§ 48.4081-9 - Gasoline tax; rules applicable after June 30, 1991, and before January 1, 1993.

§ 48.4081-1T - Taxable fuel; definitions (temporary).

§ 48.4082-1T - Diesel fuel and kerosene; exemption for dyed fuel (temporary).

§ 48.4101-1T - Taxable fuel; registration (temporary).

§ 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

§ 48.4102-1 - Inspection of records by State or local tax officers.

§ 48.4082-2 - Diesel fuel and kerosene; notice required for dyed fuel.

§ 48.4082-3 - Diesel fuel and kerosene; visual inspection devices.

§ 48.4082-4 - Diesel fuel and kerosene; back-up tax.

§ 48.4082-5 - Diesel fuel and kerosene; Alaska.

§ 48.4082-6 - Kerosene; exemption for aviation-grade kerosene.

§ 48.4082-7 - Kerosene; exemption for feedstock purposes.

§ 48.4101-2T - Information reporting (temporary).

§ 48.4083-1 - Taxable fuel; administrative authority.

§ 48.4081-3T - Taxable fuel; taxable events other than removal at the terminal rack (temporary).

§ 48.4091-3T - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d) (temporary).

§ 48.4101-3T - Registration; special rules for kerosene (temporary).

§ 48.4082-5T - Diesel fuel; Alaska (temporary).

§ 48.4082-6T - Kerosene; treatment as diesel fuel in certain cases (temporary).

§ 48.4082-7T - Kerosene; notice required with respect to dyed kerosene (temporary).

§ 48.4082-8T - Kerosene; exemption for aviation-grade kerosene (temporary).

§ 48.4082-9T - Kerosene; exemption for non-fuel feedstock purposes (temporary).

Subpart I - Coal

§ 48.4121-1 - Imposition and rate of tax on coal.

Subpart J - XXX

Subpart K - Sporting Goods

§ 48.4161(a) - [Reserved]

§ 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

§ 48.4161(a)-2 - Meaning of terms.

§ 48.4161(a)-3 - Parts and accessories.

§ 48.4161(a)-4 - Use considered sale.

§ 48.4161(a)-5 - Tax-free sales.

§ 48.4161(b) - [Reserved]

§ 48.4161(b)-1 - Imposition and rates of tax; bows and arrows.

§ 48.4161(b)-2 - Meaning of terms.

§ 48.4161(b)-3 - Use considered sale.

§ 48.4161(b)-4 - Tax-free sales.

§ 48.4161(b)-5 - Effective date.

Subpart L - Taxable Medical Devices

§ 48.4191-1 - Imposition and rate of tax.

§ 48.4191-2 - Taxable medical device.

Subpart M - Special Provisions Applicable to Manufacturers Taxes

§ 48.4216(a)-1 - Charges to be included in sale price.

§ 48.4216(a)-2 - Exclusions from sale price.

§ 48.4216(a)-3 - Other items relating to tax on sale price.

§ 48.4216(b)-1 - Constructive sale price; scope and application.

§ 48.4216(b)-2 - Constructive sale price; basic rules.

§ 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

§ 48.4216(b)-4 - Constructive sale price; affiliated corporations.

§ 48.4216(c)-1 - Computation of tax on leases and installment sales.

§ 48.4216(d)-1 - Sales of installment accounts.

§ 48.4216(e)-1 - Exclusion of local advertising charges from sale price.

§ 48.4216(e)-2 - Limitation on aggregate of exclusions and price readjustments.

§ 48.4216(e)-3 - No exclusion or readjustment for other advertising charges or reimbursements.

§ 48.4216(f)-1 - Value of used components excluded from price of certain trucks.

Use by Manufacturer or Importer Considered Sale

§ 48.4218-1 - Tax on use by manufacturer, producer, or importer.

§ 48.4218-2 - Business or personal use of articles.

§ 48.4218-3 - Events subsequent to taxable use of article.

§ 48.4218-4 - Use in further manufacture.

§ 48.4218-5 - Computation of tax.

Application of Tax in Case of Sales by Other Than Manufacturer or Importer

§ 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

§ 48.4217-1 - Lease considered as sale.

§ 48.4217-2 - Limitation on amount of tax applicable to certain leases.

Subpart N - Exemptions, Registration, Etc.

§ 48.4222(a)-1 - Registration.

§ 48.4222(b)-1 - Exceptions to the requirement for registration.

§ 48.4222(c)-1 - Revocation or suspension of registration.

§ 48.4222(d)-1 - Registration in the case of certain other exemptions.

§ 48.4221-1 - Tax-free sales; general rule.

§ 48.4221-2 - Tax-free sale of articles to be used for, or resold for, further manufacture.

§ 48.4221-3 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.

§ 48.4221-4 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.

§ 48.4221-5 - Tax-free sale of articles to State and local governments for their exclusive use.

§ 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

§ 48.4221-7 - Tax-free sales of tires and tubes.

§ 48.4221-8 - Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.

§ 48.4223-1 - Special rules relating to further manufacture.

§ 48.4225-1 - Exemption of articles manufactured or produced by Indians.

Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

§ 48.6420-1 - Credits or payments to ultimate purchaser of gasoline used on a farm.

§ 48.6420-2 - Time for filing claim for credit or payment.

§ 48.6420-3 - Exempt sales; other payments or refunds available.

§ 48.6420-4 - Meaning of terms.

§ 48.6420-5 - Applicable laws.

§ 48.6420-6 - Records to be kept in substantiation of credits or payments.

§ 48.6420-7 - Cross references.

§ 48.6427-10T - Claims with respect to kerosene (temporary).

§ 48.6416(a)-1 - Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.

§ 48.6416(a)-2 - Credit or refund of tax on special fuels.

§ 48.6420(a)-2 - Gasoline includible in claim.

§ 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

§ 48.6416(b)(1)-1 - Price readjustments causing overpayments of manufacturers tax.

§ 48.6416(b)(2)-1 - Certain exportations, uses, sales, or resales causing overpayments of tax.

§ 48.6416(b)(3)-1 - Tax-paid articles used for further manufacture and causing overpayments of tax.

§ 48.6416(b)(4)-1 - Tax-paid tires or inner tubes used for further manufacture.

§ 48.6416(b)(5)-1 - Return of installment accounts causing overpayments of tax.

§ 48.6416(b)(1)-2 - Determination of price readjustments.

§ 48.6416(b)(2)-2 - Exportations, uses, sales, and resales included.

§ 48.6416(b)(3)-2 - Further manufacture included.

§ 48.6416(b)(1)-3 - Readjustment for local advertising charges.

§ 48.6416(b)(2)-3 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.

§ 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

§ 48.6416(b)(1)-4 - Supporting evidence required in case of price readjustments.

§ 48.6416(b)(2)-4 - Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.

§ 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

§ 48.6420(c)-2 - Payment under section 6420 to be made to aerial applicators in certain cases.

§ 48.6416(e)-1 - Refund to exporter or shipper.

§ 48.6416(f)-1 - Credit on returns.

§ 48.6416(h)-1 - Accounting procedures for like articles.

§ 48.6421-0 - Off-highway business use.

§ 48.6421-1 - Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.

§ 48.6421-2 - Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.

§ 48.6421-3 - Time for filing claim for credit or payment.

§ 48.6421-4 - Meaning of terms.

§ 48.6421-5 - Exempt sales; other payments or refunds available.

§ 48.6421-6 - Applicable laws.

§ 48.6421-7 - Records to be kept in substantiation of credits or payments.

§ 48.6427-11T - Special rules for claims by registered ultimate vendors of kerosene (blocked pump) (temporary).

§ 48.6412-1 - Floor stocks credit or refund.

§ 48.6412-2 - Definitions for purposes of floor stocks credit or refund.

§ 48.6412-3 - Amount of tax paid on each article.

§ 48.6715-2T - Application of section 6715(a)(3) to Alaska (temporary).

§ 48.6715-1 - Penalty for misuse of dyed fuel.

§ 48.6427-0 - Off-highway business use.

§ 48.6427-1 - Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.

§ 48.6427-2 - Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.

§ 48.6427-3 - Time for filing claim for credit or payment.

§ 48.6427-4 - Applicable laws.

§ 48.6427-5 - Records to be kept in substantiation of credits or payments.

§ 48.6427-6 - Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.

§ 48.6427-8 - Diesel fuel and kerosene; claims by ultimate purchasers.

§ 48.6427-9 - Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).

§ 48.6427-10 - Kerosene; claims by registered ultimate vendors (blocked pumps).

§ 48.6427-11 - Kerosene; claims by registered ultimate vendors (blending).