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 48 - Manufacturers and Retailers Excise Taxes |
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). |