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 O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes |
Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
§ 48.6420-1 - Credits or payments to ultimate purchaser of gasoline used on a farm. |
§ 48.6420-2 - Time for filing claim for credit or payment. |
§ 48.6420-3 - Exempt sales; other payments or refunds available. |
§ 48.6420-4 - Meaning of terms. |
§ 48.6420-5 - Applicable laws. |
§ 48.6420-6 - Records to be kept in substantiation of credits or payments. |
§ 48.6420-7 - Cross references. |
§ 48.6427-10T - Claims with respect to kerosene (temporary). |
§ 48.6416(a)-1 - Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes. |
§ 48.6416(a)-2 - Credit or refund of tax on special fuels. |
§ 48.6420(a)-2 - Gasoline includible in claim. |
§ 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32. |
§ 48.6416(b)(1)-1 - Price readjustments causing overpayments of manufacturers tax. |
§ 48.6416(b)(2)-1 - Certain exportations, uses, sales, or resales causing overpayments of tax. |
§ 48.6416(b)(3)-1 - Tax-paid articles used for further manufacture and causing overpayments of tax. |
§ 48.6416(b)(4)-1 - Tax-paid tires or inner tubes used for further manufacture. |
§ 48.6416(b)(5)-1 - Return of installment accounts causing overpayments of tax. |
§ 48.6416(b)(1)-2 - Determination of price readjustments. |
§ 48.6416(b)(2)-2 - Exportations, uses, sales, and resales included. |
§ 48.6416(b)(3)-2 - Further manufacture included. |
§ 48.6416(b)(1)-3 - Readjustment for local advertising charges. |
§ 48.6416(b)(2)-3 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. |
§ 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture. |
§ 48.6416(b)(1)-4 - Supporting evidence required in case of price readjustments. |
§ 48.6416(b)(2)-4 - Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels. |
§ 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. |
§ 48.6420(c)-2 - Payment under section 6420 to be made to aerial applicators in certain cases. |
§ 48.6416(e)-1 - Refund to exporter or shipper. |
§ 48.6416(f)-1 - Credit on returns. |
§ 48.6416(h)-1 - Accounting procedures for like articles. |
§ 48.6421-0 - Off-highway business use. |
§ 48.6421-1 - Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes. |
§ 48.6421-2 - Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses. |
§ 48.6421-3 - Time for filing claim for credit or payment. |
§ 48.6421-4 - Meaning of terms. |
§ 48.6421-5 - Exempt sales; other payments or refunds available. |
§ 48.6421-6 - Applicable laws. |
§ 48.6421-7 - Records to be kept in substantiation of credits or payments. |
§ 48.6427-11T - Special rules for claims by registered ultimate vendors of kerosene (blocked pump) (temporary). |
§ 48.6412-1 - Floor stocks credit or refund. |
§ 48.6412-2 - Definitions for purposes of floor stocks credit or refund. |
§ 48.6412-3 - Amount of tax paid on each article. |
§ 48.6715-2T - Application of section 6715(a)(3) to Alaska (temporary). |
§ 48.6715-1 - Penalty for misuse of dyed fuel. |
§ 48.6427-0 - Off-highway business use. |
§ 48.6427-1 - Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes. |
§ 48.6427-2 - Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses. |
§ 48.6427-3 - Time for filing claim for credit or payment. |
§ 48.6427-4 - Applicable laws. |
§ 48.6427-5 - Records to be kept in substantiation of credits or payments. |
§ 48.6427-6 - Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984. |
§ 48.6427-8 - Diesel fuel and kerosene; claims by ultimate purchasers. |
§ 48.6427-9 - Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use). |
§ 48.6427-10 - Kerosene; claims by registered ultimate vendors (blocked pumps). |
§ 48.6427-11 - Kerosene; claims by registered ultimate vendors (blending). |