26 CFR Subpart O
Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
June 25, 2020
§
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
§
48.6420-5
Applicable laws
§
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
§
48.6420-6
Records to be kept in substantiation of credits or payments
§
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(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
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