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Title 26 - Internal Revenue
Subchapter D - MISCELLANEOUS EXCISE TAXES
Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
26 CFR Subpart G
26 CFR Subpart G
Fuel Used on Inland Waterways
June 25, 2020
§
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
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