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Section 48.0-1
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General definitions and attachment of tax |
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Section 48.0-2
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Exemption certificates |
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Section 48.0-3
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Applicability of regulations relating to diesel fuel after December 31, 1993 |
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Section 48.4041-0
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Application of tax on sales of special motor fuel for use in motor vehicles and motorboats |
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Section 48.4041-3
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Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation |
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Section 48.4041-4
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Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application |
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Section 48.4041-5
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Application of tax on use of taxable liquid fuel |
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Section 48.4041-6
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Dual use of taxable liquid fuel |
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Section 48.4041-7
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Definitions |
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Section 48.4041-8
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Exemption for farm use |
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Section 48.4041-9
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Exemption for use as supplies for vessels or aircraft |
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Section 48.4041-10
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Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered |
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Section 48.4041-11
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Sales by United States, etc |
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Section 48.4041-12
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Other credits or refunds |
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Section 48.4041-13
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Exemption for sale to or use by certain aircraft museums |
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Section 48.4041-14
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Sales to States or political subdivisions thereof |
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Section 48.4041-15
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Sales for export |
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Section 48.4041-16
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Tax-free retail sales to certain nonprofit educational organizations |
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Section 48.4041-17
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Fuels containing alcohol |
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Section 48.4041-18
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Exemption for qualified methanol and ethanol fuel |
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Section 48.4041-19
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Partially exempt methanol and ethanol fuel |
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Section 48.4041-20
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Compressed natural gas (CNG) |
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Section 48.4041-21
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Tax on fuel used in commercial waterway transportation |
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Section 48.4042-1
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Special rules |
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Section 48.4042-2
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Certain types of commercial waterway transportation excluded |
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Section 48.4042-3
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Heavy trucks and trailers; certification requirement |
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Section 48.4052-1
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Temporary regulations with respect to floor stock refunds or credits on cement mixers |
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Section 48.4061-1
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Tax-free sales of bodies to chassis manufacturers |
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Section 48.4063-1
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Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck |
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Section 48.4063-2
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Other tax-free sales |
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Section 48.4063-3
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Gas guzzler tax |
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Section 48.4064-1
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Imposition and rates of tax |
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Section 48.4071-1
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Determination of weight |
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Section 48.4071-2
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Imposition of tax on tires and tubes delivered to manufacturer's retail outlet |
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Section 48.4071-3
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Original equipment tires on imported articles |
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Section 48.4071-4
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Definitions |
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Section 48.4072-1
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Exemption of tires of certain sizes |
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Section 48.4073-1
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Exemption of tires with internal wire fastening |
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Section 48.4073-2
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Exemption of tread rubber used for recapping nonhighway tires |
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Section 48.4073-3
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Other tax-free sales |
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Section 48.4073-4
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Taxable fuel; definitions |
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Section 48.4081-1
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Taxable fuel; tax on removal at a terminal rack |
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Section 48.4081-2
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Taxable fuel; taxable events other than removal at the terminal rack |
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Section 48.4081-3
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Gasoline; special rules for gasoline blendstocks |
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Section 48.4081-4
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Taxable fuel; notification certificate of taxable fuel registrant |
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Section 48.4081-5
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Gasoline; gasohol |
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Section 48.4081-6
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Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e) |
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Section 48.4081-7
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Taxable fuel; measurement |
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Section 48.4081-8
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Diesel fuel and kerosene; exemption for dyed fuel |
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Section 48.4082-1
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Diesel fuel and kerosene; notice required for dyed fuel |
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Section 48.4082-2
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Diesel fuel and kerosene; visual inspection devices |
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Section 48.4082-3
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Diesel fuel and kerosene; back-up tax |
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Section 48.4082-4
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Diesel fuel and kerosene; Alaska |
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Section 48.4082-5
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Kerosene; exemption for aviation-grade kerosene |
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Section 48.4082-6
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Kerosene; exemption for feedstock purposes |
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Section 48.4082-7
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Taxable fuel; administrative authority |
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Section 48.4083-1
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Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d) |
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Section 48.4091-3
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Taxable fuel; registration |
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Section 48.4101-1
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Information reporting |
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Section 48.4101-2
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Inspection of records by State or local tax officers |
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Section 48.4102-1
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Imposition and rate of tax on coal |
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Section 48.4121-1
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Imposition and rate of tax |
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Section 48.4191-1
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Taxable medical device |
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Section 48.4191-2
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Lease considered as sale |
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Section 48.4217-1
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Limitation on amount of tax applicable to certain leases |
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Section 48.4217-2
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Tax on use by manufacturer, producer, or importer |
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Section 48.4218-1
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Business or personal use of articles |
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Section 48.4218-2
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Events subsequent to taxable use of article |
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Section 48.4218-3
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Use in further manufacture |
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Section 48.4218-4
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Computation of tax |
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Section 48.4218-5
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Sales of taxable articles by a person other than the manufacturer, producer, or importer |
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Section 48.4219-1
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Tax-free sales; general rule |
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Section 48.4221-1
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Tax-free sale of articles to be used for, or resold for, further manufacture |
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Section 48.4221-2
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Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export |
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Section 48.4221-3
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Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft |
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Section 48.4221-4
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Tax-free sale of articles to State and local governments for their exclusive use |
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Section 48.4221-5
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Tax-free sales of articles to nonprofit educational organizations |
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Section 48.4221-6
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Tax-free sales of tires and tubes |
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Section 48.4221-7
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Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses |
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Section 48.4221-8
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Special rules relating to further manufacture |
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Section 48.4223-1
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Exemption of articles manufactured or produced by Indians |
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Section 48.4225-1
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Floor stocks credit or refund |
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Section 48.6412-1
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Definitions for purposes of floor stocks credit or refund |
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Section 48.6412-2
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Amount of tax paid on each article |
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Section 48.6412-3
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Credits or payments to ultimate purchaser of gasoline used on a farm |
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Section 48.6420-1
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Time for filing claim for credit or payment |
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Section 48.6420-2
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Exempt sales; other payments or refunds available |
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Section 48.6420-3
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Meaning of terms |
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Section 48.6420-4
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Applicable laws |
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Section 48.6420-5
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Records to be kept in substantiation of credits or payments |
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Section 48.6420-6
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Off-highway business use |
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Section 48.6421-0
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Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes |
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Section 48.6421-1
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Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses |
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Section 48.6421-2
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Time for filing claim for credit or payment |
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Section 48.6421-3
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Meaning of terms |
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Section 48.6421-4
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Exempt sales; other payments or refunds available |
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Section 48.6421-5
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Applicable laws |
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Section 48.6421-6
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Records to be kept in substantiation of credits or payments |
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Section 48.6421-7
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Off-highway business use |
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Section 48.6427-0
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Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes |
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Section 48.6427-1
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Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses |
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Section 48.6427-2
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Time for filing claim for credit or payment |
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Section 48.6427-3
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Applicable laws |
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Section 48.6427-4
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Records to be kept in substantiation of credits or payments |
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Section 48.6427-5
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Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984 |
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Section 48.6427-6
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Diesel fuel and kerosene; claims by ultimate purchasers |
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Section 48.6427-8
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Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use) |
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Section 48.6427-9
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Kerosene; claims by registered ultimate vendors (blocked pumps) |
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Section 48.6427-10
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Kerosene; claims by registered ultimate vendors (blending) |
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Section 48.6427-11
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Penalty for misuse of dyed fuel |
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Section 48.6715-1
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Introduction |