Treasury Regulations, Subchapter D, Part 48 - Index

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Subchapter D - Miscellaneous Excise Taxes

Part 48 MANUFACTURERS AND RETAILERS EXCISE TAXES

Subpart A - Introduction

Sec. 48.0-1 Introduction

Sec. 48.0-2 General definitions and attachment of tax

Sec. 48.0-3 Exemption certificates

Subparts B - E (Reserved)

Subpart F - Special Fuels

Sec. 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993

Sec. 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats

Sec. 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation

Sec. 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application

Sec. 48.4041-6 Application of tax on use of taxable liquid fuel

Sec. 48.4041-7 Dual use of taxable liquid fuel

Sec. 48.4041-8 Definitions

Sec. 48.4041-9 Exemption for farm use

Sec. 48.4041-10 Exemption for use as supplies for vessels or aircraft

Sec. 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered

Sec. 48.4041-12 Sales by United States, etc

Sec. 48.4041-13 Other credits or refunds

Sec. 48.4041-14 Exemption for sale to or use by certain aircraft museums

Sec. 48.4041-15 Sales to States or political subdivisions thereof

Sec. 48.4041-16 Sales for export

Sec. 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations

Sec. 48.4041-18 Fuels containing alcohol

Sec. 48.4041-19 Exemption for qualified methanol and ethanol fuel

Sec. 48.4041-20 Partially exempt methanol and ethanol fuel

Sec. 48.4041-21 Compressed natural gas (CNG)

Subpart G - Fuel Used on Inland Waterways

Sec. 48.4042-1 Tax on fuel used in commercial waterway transportation

Sec. 48.4042-2 Special rules

Sec. 48.4042-3 Certain types of commercial waterway transportation excluded

Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel

Automotive and Related Items

motor vehicles

Sec. 48.4052-1 Heavy trucks and trailers; certification requirement

Sec. 48.4061(a) (Reserved)

Sec. 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc

Sec. 48.4061(a)-2 Bonding of importers

Sec. 48.4061(a)-3 Definitions

Sec. 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc

Sec. 48.4061(a)-5 Sale of automobile truck bodies and chassis

Sec. 48.4061(b) (Reserved)

Sec. 48.4061(b)-1 Imposition of tax

Sec. 48.4061(b)-2 Definition of parts or accessories

Sec. 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories

Sec. 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers

Sec. 48.4062(a) (Reserved)

Sec. 48.4062(a)-1 Specific parts or accessories

Sec. 48.4062(b) (Reserved)

Sec. 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis

Sec. 48.4063-1 Tax-free sales of bodies to chassis manufacturers

Sec. 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck

Sec. 48.4063-3 Other tax-free sales

Sec. 48.4064-1 Gas guzzler tax

Tires, Tubes, and Tread Rubber

Sec. 48.4071-1 Imposition and rates of tax

Sec. 48.4071-2 Determination of weight

Sec. 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet

Sec. 48.4071-4 Original equipment tires on imported articles

Sec. 48.4072-1 Definitions

Sec. 48.4073 (Reserved)

Sec. 48.4073-1 Exemption of tires of certain sizes

Sec. 48.4073-2 Exemption of tires with internal wire fastening

Sec. 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires

Sec. 48.4073-4 Other tax-free sales

Taxable Fuel

Sec. 48.4081-1 Taxable fuel; definitions

Sec. 48.4081-1T Taxable fuel; definitions (temporary)

Sec. 48.4081-2 Taxable fuel; tax on removal at a terminal rack

Sec. 48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack

Sec. 48.4081-3T Taxable fuel; taxable events other than removal at the terminal rack (temporary)

Sec. 48.4081-4 Gasoline; special rules for gasoline blendstocks

Sec. 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant

Sec. 48.4081-6 Gasoline; gasohol

Sec. 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e)

Sec. 48.4081-8 Taxable fuel; measurement

Sec. 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel

Sec. 48.4082-1T xxx

Sec. 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel

Sec. 48.4082-3 Diesel fuel and kerosene; visual inspection devices. (Reserved)

Sec. 48.4082-4 Diesel fuel and kerosene; back-up tax

Sec. 48.4082-5 Diesel fuel and kerosene; Alaska

Sec. 48.4082-6 Kerosene; exemption for aviation-grade kerosene

Sec. 48.4082-7 Kerosene; exemption for feedstock purposes

Sec. 48.4083-1 Taxable fuel; administrative authority

Sec. 48.4091-3 Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d)

Sec. 48.4101-1 Taxable fuel; registration

48.4101-1T xxx

Sec. 48.4101-2 Information reporting

Sec. 48.4102-1 Inspection of records by State or local tax officers

Subpart I - Coal

Sec. 48.4121-1 Imposition and rate of tax on coal

Subpart J (Reserved)

Subpart K - Sporting Goods

Sec. 48.4161(a) (Reserved)

Sec. 48.4161(a)-1 Imposition and rate of tax; fishing equipment

Sec. 48.4161(a)-2 Meaning of terms

Sec. 48.4161(a)-3 Parts and accessories

Sec. 48.4161(a)-4 Use considered sale

Sec. 48.4161(a)-5 Tax-free sales

Sec. 48.4161(b) (Reserved)

Sec. 48.4161(b)-1 Imposition and rates of tax; bows and arrows

Sec. 48.4161(b)-2 Meaning of terms

Sec. 48.4161(b)-3 Use considered sale

Sec. 48.4161(b)-4 Tax-free sales

Sec. 48.4161(b)-5 Effective date

Subpart L (Reserved)

Subpart M - Special Provisions Applicable to Manufacturers Taxes

Sec. 48.4216(a)-1 Charges to be included in sale price

Sec. 48.4216(a)-2 Exclusions from sale price

Sec. 48.4216(a)-3 Other items relating to tax on sale price

Sec. 48.4216(b)-1 Constructive sale price; scope and application

Sec. 48.4216(b)-2 Constructive sale price; basic rules

Sec. 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales

Sec. 48.4216(b)-4 Constructive sale price; affiliated corporations

Sec. 48.4216(c)-1 Computation of tax on leases and installment sales

Sec. 48.4216(d)-1 Sales of installment accounts

Sec. 48.4216(e)-1 Exclusion of local advertising charges from sale price

Sec. 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments

Sec. 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements

Sec. 48.4216(f)-1 Value of used components excluded from price of certain trucks

Sec. 48.4217-1 Lease considered as sale

Sec. 48.4217-2 Limitation on amount of tax applicable to certain leases

Use by Manufacturer or Importer Considered Sale

Sec. 48.4218-1 Tax on use by manufacturer, producer, or importer

Sec. 48.4218-2 Business or personal use of articles

Sec. 48.4218-3 Events subsequent to taxable use of article

Sec. 48.4218-4 Use in further manufacture

Sec. 48.4218-5 Computation of tax

Application of Tax in Case of Sales by Other Than Manufacturer or Importer

Sec. 48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer

Subpart N - Exemptions, Registration, Etc

Sec. 48.4221-1 Tax-free sales; general rule

Sec. 48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture

Sec. 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export

Sec. 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft

Sec. 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use

Sec. 48.4221-6 Tax-free sales of articles to nonprofit educational organizations

Sec. 48.4221-7 Tax-free sales of tires and tubes

Sec. 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses

Sec. 48.4222(a)-1 Registration

Sec. 48.4222(b)-1 Exceptions to the requirement for registration

Sec. 48.4222(c)-1 Revocation or suspension of registration

Sec. 48.4222(d)-1 Registration in the case of certain other exemptions

Sec. 48.4223-1 Special rules relating to further manufacture

Sec. 48.4225-1 Exemption of articles manufactured or produced by Indians

Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

Sec. 48.6412-1 Floor stocks credit or refund

Sec. 48.6412-2 Definitions for purposes of floor stocks credit or refund

Sec. 48.6412-3 Amount of tax paid on each article

Sec. 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes

Sec. 48.6416(a)-2 Credit or refund of tax on special fuels

Sec. 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32

Sec. 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax

Sec. 48.6416(b)(1)-2 Determination of price readjustments

Sec. 48.6416(b)(1)-3 Readjustment for local advertising charges

Sec. 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments

Sec. 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax

Sec. 48.6416(b)(2)-2 Exportations, uses, sales, and resales included

Sec. 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales

Sec. 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels

Sec. 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax

Sec. 48.6416(b)(3)-2 Further manufacture included

Sec. 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture

Sec. 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax

Sec. 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes

Sec. 48.6416(e)-1 Refund to exporter or shipper

Sec. 48.6416(f)-1 Credit on returns

Sec. 48.6416(h)-1 Accounting procedures for like articles

Sec. 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm

Sec. 48.6420-2 Time for filing claim for credit or payment

Sec. 48.6420-3 Exempt sales; other payments or refunds available

Sec. 48.6420-4 Meaning of terms

Sec. 48.6420-5 Applicable laws

Sec. 48.6420-6 Records to be kept in substantiation of credits or payments

Sec. 48.6420(a)-2 Gasoline includible in claim

Sec. 48.6421-0 Off-highway business use

Sec. 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes

Sec. 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses

Sec. 48.6421-3 Time for filing claim for credit or payment

Sec. 48.6421-4 Meaning of terms

Sec. 48.6421-5 Exempt sales; other payments or refunds available

Sec. 48.6421-6 Applicable laws

Sec. 48.6421-7 Records to be kept in substantiation of credits or payments

Sec. 48.6427-0 Off-highway business use

Sec. 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes

Sec. 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses

Sec. 48.6427-3 Time for filing claim for credit or payment

Sec. 48.6427-4 Applicable laws

Sec. 48.6427-5 Records to be kept in substantiation of credits or payments

Sec. 48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984

Sec. 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers

Sec. 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use)

Sec. 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps)

Sec. 48.6427-11 Kerosene; claims by registered ultimate vendors (blending)

Sec. 48.6715-1 Penalty for misuse of dyed fuel