Part 48 — Manufacturers and Retailers Excise Taxes
Subpart A — Introduction
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.
- § 48.4041-19— Exemption for qualified methanol and ethanol fuel.
- § 48.4041-20— Partially exempt methanol and ethanol fuel.
- § 48.4041-21— Compressed natural gas (CNG).
Subpart G — Fuel Used on Inland Waterways
Subpart H — Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- § 48.4052-1— Heavy trucks and trailers; certification requirement.
- § 48.4061(a)-1— Imposition of tax; exclusion for light-duty trucks, etc.
- § 48.4061(a)-2— Bonding of importers.
- § 48.4061(a)-3— Definitions.
- § 48.4061(a)-4— Parts or accessories sold on or in connection with chasis, bodies, etc.
- § 48.4061(a)-5— Sale of automobile truck bodies and chassis.
- § 48.4061(b)-1— Imposition of tax.
- § 48.4061(b)-2— Definition of parts or accessories.
- § 48.4061(b)-3— Rebuilt, reconditioned, or repaired parts or accessories.
- § 48.4061-1— Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- § 48.4062(a)-1— Specific parts or accessories.
- § 48.4062(b)-1— Rebuilt parts or accessories sold on an exchange basis.
- § 48.4063-1— Tax-free sales of bodies to chassis manufacturers.
- § 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.
- § 48.4063-3— Other tax-free sales.
- § 48.4064-1— Gas guzzler tax.
- § 48.4071-1— Imposition and rates of tax.
- § 48.4071-2— Determination of weight.
- § 48.4071-3— Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- § 48.4071-4— Original equipment tires on imported articles.
- § 48.4072-1— Definitions.
- § 48.4073-1— Exemption of tires of certain sizes.
- § 48.4073-2— Exemption of tires with internal wire fastening.
- § 48.4073-3— Exemption of tread rubber used for recapping nonhighway tires.
- § 48.4073-4— Other tax-free sales.
- § 48.4081-1— Taxable fuel; definitions.
- § 48.4081-2— Taxable fuel; tax on removal at a terminal rack.
- § 48.4081-3— Taxable fuel; taxable events other than removal at the terminal rack.
- § 48.4081-4— Gasoline; special rules for gasoline blendstocks.
- § 48.4081-5— Taxable fuel; notification certificate of taxable fuel registrant.
- § 48.4081-6— Gasoline; gasohol.
- § 48.4081-7— Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- § 48.4081-8— Taxable fuel; measurement.
- § 48.4082-1— Diesel fuel and kerosene; exemption for dyed fuel.
- § 48.4082-1T— Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- § 48.4082-2— Diesel fuel and kerosene; notice required for dyed fuel.
- § 48.4082-4— Diesel fuel and kerosene; back-up tax.
- § 48.4082-5— Diesel fuel and kerosene; Alaska.
- § 48.4082-6— Kerosene; exemption for aviation-grade kerosene.
- § 48.4082-7— Kerosene; exemption for feedstock purposes.
- § 48.4083-1— Taxable fuel; administrative authority.
- § 48.4101-1— Taxable fuel; registration.
- § 48.4101-2— Information reporting.
- § 48.4102-1— Inspection of records by State or local tax officers.
Subpart I — Coal
Subpart K — Sporting Goods
- § 48.4161(a)-1— Imposition and rate of tax; fishing equipment.
- § 48.4161(a)-2— Meaning of terms.
- § 48.4161(a)-3— Parts and accessories.
- § 48.4161(a)-4— Use considered sale.
- § 48.4161(a)-5— Tax-free sales.
- § 48.4161(b)-1— Imposition and rates of tax; bows and arrows.
- § 48.4161(b)-2— Meaning of terms.
- § 48.4161(b)-3— Use considered sale.
- § 48.4161(b)-4— Tax-free sales.
- § 48.4161(b)-5— Effective date.
Subpart L — Taxable Medical Devices
Subpart M — Special Provisions Applicable to Manufacturers Taxes
- § 48.4216(a)-1— Charges to be included in sale price.
- § 48.4216(a)-2— Exclusions from sale price.
- § 48.4216(a)-3— Other items relating to tax on sale price.
- § 48.4216(b)-1— Constructive sale price; scope and application.
- § 48.4216(b)-2— Constructive sale price; basic rules.
- § 48.4216(b)-3— Constructive sale price; special rule for arm's-length sales.
- § 48.4216(b)-4— Constructive sale price; affiliated corporations.
- § 48.4216(c)-1— Computation of tax on leases and installment sales.
- § 48.4216(d)-1— Sales of installment accounts.
- § 48.4216(e)-1— Exclusion of local advertising charges from sale price.
- § 48.4216(e)-2— Limitation on aggregate of exclusions and price readjustments.
- § 48.4216(e)-3— No exclusion or readjustment for other advertising charges or reimbursements.
- § 48.4216(f)-1— Value of used components excluded from price of certain trucks.
- § 48.4217-1— Lease considered as sale.
- § 48.4217-2— Limitation on amount of tax applicable to certain leases.
- § 48.4218-1— Tax on use by manufacturer, producer, or importer.
- § 48.4218-2— Business or personal use of articles.
- § 48.4218-3— Events subsequent to taxable use of article.
- § 48.4218-4— Use in further manufacture.
- § 48.4218-5— Computation of tax.
- § 48.4219-1— Sales of taxable articles by a person other than the manufacturer, producer, or importer.
Subpart N — Exemptions, Registration, Etc.
- § 48.4221-1— Tax-free sales; general rule.
- § 48.4221-2— Tax-free sale of articles to be used for, or resold for, further manufacture.
- § 48.4221-3— Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- § 48.4221-4— Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- § 48.4221-5— Tax-free sale of articles to State and local governments for their exclusive use.
- § 48.4221-6— Tax-free sales of articles to nonprofit educational organizations.
- § 48.4221-7— Tax-free sales of tires and tubes.
- § 48.4221-8— Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- § 48.4222(a)-1— Registration.
- § 48.4222(b)-1— Exceptions to the requirement for registration.
- § 48.4222(c)-1— Revocation or suspension of registration.
- § 48.4222(d)-1— Registration in the case of certain other exemptions.
- § 48.4223-1— Special rules relating to further manufacture.
- § 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
- § 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.
- § 48.6416(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.
- § 48.6416(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)(1)-2— Determination of price readjustments.
- § 48.6416(b)(1)-3— Readjustment for local advertising charges.
- § 48.6416(b)(1)-4— Supporting evidence required in case of price readjustments.
- § 48.6416(b)(2)-1— Certain exportations, uses, sales, or resales causing overpayments of tax.
- § 48.6416(b)(2)-2— Exportations, uses, sales, and resales included.
- § 48.6416(b)(2)-3— Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- § 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(b)(3)-1— Tax-paid articles used for further manufacture and causing overpayments of tax.
- § 48.6416(b)(3)-2— Further manufacture included.
- § 48.6416(b)(3)-3— Supporting evidence required in case of tax-paid articles used for further manufacture.
- § 48.6416(b)(5)-1— Return of installment accounts causing overpayments of tax.
- § 48.6416(c)-1— Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- § 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.
- § 48.6420-1— 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(a)-2— Gasoline includible in claim.
- § 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.
- § 48.6427-0— 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).
- § 48.6715-1— Penalty for misuse of dyed fuel.