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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 48 - Manufacturers and Retailers Excise Taxes |
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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. |