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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