26 C.F.R. PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart A--INTRODUCTION
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| General definitions and attachment of tax.
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Subparts B-E--[RESERVED]
Subpart F--SPECIAL FUELS
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| Applicability of regulations relating to diesel fuel after December 31, 1993.
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| Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
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| Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
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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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| Application of tax on use of taxable liquid fuel.
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| Dual use of taxable liquid fuel.
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| Exemption for use as supplies for vessels or aircraft.
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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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| Sales by United States, etc.
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| Other credits or refunds.
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| Exemption for sale to or use by certain aircraft museums.
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| Sales to States or political subdivisions thereof.
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| Tax-free retail sales to certain nonprofit educational organizations.
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| Fuels containing alcohol.
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| Exemption for qualified methanol and ethanol fuel.
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| Partially exempt methanol and ethanol fuel.
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| Compressed natural gas (CNG).
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Subpart G--FUEL USED ON INLAND WATERWAYS
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| Tax on fuel used in commercial waterway transportation.
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| Certain types of commercial waterway transportation excluded.
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Subpart H--MOTOR VEHICLES, TIRES, TUBES, TREAD RUBBER, AND TAXABLE FUEL
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| Heavy trucks and trailers; certification requirement.
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| Imposition of tax; exclusion for light-duty trucks, etc.
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| Parts or accessories sold on or in connection with chasis, bodies, etc.
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| Sale of automobile truck bodies and chassis.
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| Definition of parts or accessories.
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| Rebuilt, reconditioned, or repaired parts or accessories.
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| Temporary regulations with respect to floor stock refunds or credits on cement mixers.
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| Specific parts or accessories.
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| Rebuilt parts or accessories sold on an exchange basis.
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| Tax-free sales of bodies to chassis manufacturers.
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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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| Imposition and rates of tax.
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| Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
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| Original equipment tires on imported articles.
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| Exemption of tires of certain sizes.
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| Exemption of tires with internal wire fastening.
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| Exemption of tread rubber used for recapping nonhighway tires.
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| Taxable fuel; definitions.
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| Taxable fuel; definitions (temporary).
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| Taxable fuel; tax on removal at a terminal rack.
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| Taxable fuel; taxable events other than removal at the terminal rack.
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| Taxable fuel; taxable events other than removal at the terminal rack (temporary).
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| Gasoline; special rules for gasoline blendstocks.
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| Taxable fuel; notification certificate of taxable fuel registrant.
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| Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
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| Taxable fuel; measurement.
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| Diesel fuel and kerosene; exemption for dyed fuel.
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| Diesel fuel and kerosene; exemption for dyed fuel (temporary).
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| Diesel fuel and kerosene; notice required for dyed fuel.
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| Diesel fuel and kerosene; visual inspection devices.--[Reserved]
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| Diesel fuel and kerosene; back-up tax.
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| Diesel fuel and kerosene; Alaska.
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| Kerosene; exemption for aviation-grade kerosene.
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| Kerosene; exemption for feedstock purposes.
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| Taxable fuel; administrative authority.
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| Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).
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| Taxable fuel; registration.
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| Taxable fuel; registration (temporary).
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| Inspection of records by State or local tax officers.
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Subpart I--COAL
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| Imposition and rate of tax on coal.
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Subpart J--[RESERVED]
Subpart K--SPORTING GOODS
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| Imposition and rate of tax; fishing equipment.
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| Imposition and rates of tax; bows and arrows.
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Subpart L--[RESERVED]
Subpart M--SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES
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| Charges to be included in sale price.
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| Exclusions from sale price.
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| Other items relating to tax on sale price.
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| Constructive sale price; scope and application.
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| Constructive sale price; basic rules.
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| Constructive sale price; special rule for arm's-length sales.
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| Constructive sale price; affiliated corporations.
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| Computation of tax on leases and installment sales.
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| Sales of installment accounts.
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| Exclusion of local advertising charges from sale price.
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| Limitation on aggregate of exclusions and price readjustments.
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| No exclusion or readjustment for other advertising charges or reimbursements.
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| Value of used components excluded from price of certain trucks.
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| Lease considered as sale.
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| Limitation on amount of tax applicable to certain leases.
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| Tax on use by manufacturer, producer, or importer.
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| Business or personal use of articles.
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| Events subsequent to taxable use of article.
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| Use in further manufacture.
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| Sales of taxable articles by a person other than the manufacturer, producer, or importer.
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Subpart N--EXEMPTIONS, REGISTRATION, ETC.
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| Tax-free sales; general rule.
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| Tax-free sale of articles to be used for, or resold for, further manufacture.
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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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| Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
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| Tax-free sale of articles to State and local governments for their exclusive use.
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| Tax-free sales of articles to nonprofit educational organizations.
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| Tax-free sales of tires and tubes.
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| Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
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| Exceptions to the requirement for registration.
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| Revocation or suspension of registration.
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| Registration in the case of certain other exemptions.
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| Special rules relating to further manufacture.
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| Exemption of articles manufactured or produced by Indians.
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Subpart O--REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO RETAILERS AND MANUFACTURERS TAXES
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| Floor stocks credit or refund.
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| Definitions for purposes of floor stocks credit or refund.
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| Amount of tax paid on each article.
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| Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
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| Credit or refund of tax on special fuels.
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| Credit or refund of manufacturers tax under chapter 32.
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| Price readjustments causing overpayments of manufacturers tax.
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| Determination of price readjustments.
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| Readjustment for local advertising charges.
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| Supporting evidence required in case of price readjustments.
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| Certain exportations, uses, sales, or resales causing overpayments of tax.
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| Exportations, uses, sales, and resales included.
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| Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
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| Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
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| Tax-paid articles used for further manufacture and causing overpayments of tax.
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| Further manufacture included.
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| Supporting evidence required in case of tax-paid articles used for further manufacture.
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| Return of installment accounts causing overpayments of tax.
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| Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
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| Refund to exporter or shipper.
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| Accounting procedures for like articles.
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| Credits or payments to ultimate purchaser of gasoline used on a farm.
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| Time for filing claim for credit or payment.
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| Exempt sales; other payments or refunds available.
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| Records to be kept in substantiation of credits or payments.
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| Gasoline includible in claim.
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| Off-highway business use.
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| Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
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| Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
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| Time for filing claim for credit or payment.
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| Exempt sales; other payments or refunds available.
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| Records to be kept in substantiation of credits or payments.
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| Off-highway business use.
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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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| Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
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| Time for filing claim for credit or payment.
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| Records to be kept in substantiation of credits or payments.
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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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| Diesel fuel and kerosene; claims by ultimate purchasers.
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| Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
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| Kerosene; claims by registered ultimate vendors (blocked pumps).
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| Kerosene; claims by registered ultimate vendors (blending).
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| Penalty for misuse of dyed fuel.
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