 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 26 - Internal Revenue |
|
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
|
SubChapter D - Miscellaneous Excise Taxes |
|
|
Part 47 - FLOOR STOCKS TAXES |
|
|
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. |