26 C.F.R. § 48.4063-3 Other tax-free sales.
Title 26 - Internal Revenue
For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain tax-free sales; (b) Section 4222, relating to registration; and (c) Section 4223, relating to special rules pertaining to further manufacture; and the regulations thereunder contained in Subpart N of this part. [T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
motor vehicles
§ 48.4063-3 Other tax-free sales.