Subpart A - [Reserved]

§§ 47.1-1--47.1-5 - [Reserved]

Subpart B - Vaccine Floor Stocks Tax of 1993

§ 47.2-1 - Scope of this subpart B and effective date.

§ 47.2-2 - Definitions relating to the vaccine floor stocks tax.

§ 47.2-3 - Imposition of vaccine floor stocks tax.

§ 47.2-4 - De minimis exception to vaccine floor stocks tax.

§ 47.2-5 - Requirements with respect to payment and return.

Subpart C - Fuel Floor Stocks Taxes Under the Omnibus Budget Reconciliation Act of 1993

§ 47.3-1 - Scope of this subpart C and effective date.

§ 47.3-2 - Definitions relating to the floor stocks taxes under this subpart C.

§ 47.3-3 - Imposition of the October 1, 1993, floor stocks tax on fuel held on October 1, 1993.

§ 47.3-4 - Exceptions to the October 1, 1993, floor stocks tax.

§ 47.3-5 - Requirements with respect to payment and return for the October 1, 1993, floor stocks tax.

§ 47.3-6 - Imposition of the January 1, 1994, floor stocks tax on diesel fuel held on January 1, 1994.

§ 47.3-7 - Exception to the January 1, 1994, floor stocks tax.

§ 47.3-8 - Requirements with respect to payment and return for the January 1, 1994, floor stocks tax.

§ 47.3-9 - Imposition of the October 1, 1995, floor stocks tax on commercial aviation fuel held on October 1, 1995.

§ 47.3-10 - Exceptions to the October 1, 1995, floor stocks tax.

§ 47.3-11 - Requirements with respect to payment and return for the October 1, 1995, floor stocks tax.