1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
  6. 26 CFR § 48.6427-0
26 CFR § 48.6427-0
Off-highway business use
June 25, 2020
CFR

For purposes of the regulations under section 6427, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under §48.6421-1(b).

[T.D. 8043, 50 FR 32046, Aug. 8, 1985]

Previous
§ 48.6421-7 Records to be kept in substantiation of credits or payments
Next
§ 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC