Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 48 - Manufacturers and Retailers Excise Taxes |
Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel |
Motor Vehicles |
§ 48.4063-3 - Other tax-free sales.
Latest version.
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§ 48.4063-3 Other tax-free sales.
For provisions relating to tax-free sales of articles referred to in section 4061, see:
(a) Section 4221, relating to certain tax-free sales;
(b) Section 4222, relating to registration; and
(c) Section 4223, relating to special rules pertaining to further manufacture;
and the regulations thereunder contained in Subpart N of this part.
[T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]