Treasury Regulations (26 C.F.R.)
26 CFR § 48.4041-0
Applicability of regulations relating to diesel fuel after December 31, 1993.
Official textecfr.govlast amended
Sections 48.4041-3 through 48.4041-17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see § 48.4082-4.
[T.D. 8659, 61 FR 10453, Mar. 14, 1996]
Source: view the official text
In this part (40 sections)
- 48.0-1 · Introduction.
- 48.0-2 · General definitions and attachment of tax.
- 48.0-3 · Exemption certificates.
- 48.4041-0 · Applicability of regulations relating to diesel fuel after…
- 48.4041-3 · Application of tax on sales of special motor fuel for use…
- 48.4041-4 · Application of tax on sales of liquid for use as fuel in…
- 48.4041-5 · Sales of diesel and special motor fuels and fuel for use in…
- 48.4041-6 · Application of tax on use of taxable liquid fuel.
- 48.4041-7 · Dual use of taxable liquid fuel.
- 48.4041-8 · Definitions.
- 48.4041-9 · Exemption for farm use.
- 48.4041-10 · Exemption for use as supplies for vessels or aircraft.
- 48.4041-11 · Tax-free sales of fuel for use in noncommercial aviation…
- 48.4041-12 · Sales by United States, etc.
- 48.4041-13 · Other credits or refunds.
- 48.4041-14 · Exemption for sale to or use by certain aircraft museums.
- 48.4041-15 · Sales to States or political subdivisions thereof.
- 48.4041-16 · Sales for export.
- 48.4041-17 · Tax-free retail sales to certain nonprofit educational…
- 48.4041-18 · [Reserved]
- 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
- 48.4041-20 · Partially exempt methanol and ethanol fuel.
- 48.4041-21 · Compressed natural gas (CNG).
- 48.4042-1 · Tax on fuel used in commercial waterway transportation.
- 48.4042-2 · Special rules.
- 48.4042-3 · Certain types of commercial waterway transportation…
- 48.4052-1 · Heavy trucks and trailers; certification requirement.
- 48.4061(a) · (a) [Reserved]
- 48.4061(a)-1 · (a)-1 Imposition of tax; exclusion for light-duty…
- 48.4061(a)-2 · (a)-2 Bonding of importers.
- 48.4061(a)-3 · (a)-3 Definitions.
- 48.4061(a)-4 · (a)-4 Parts or accessories sold on or in connection with…
- 48.4061(a)-5 · (a)-5 Sale of automobile truck bodies and chassis.
- 48.4061(b) · (b) [Reserved]
- 48.4061(b)-1 · (b)-1 Imposition of tax.
- 48.4061(b)-2 · (b)-2 Definition of parts or accessories.
- 48.4061(b)-3 · (b)-3 Rebuilt, reconditioned, or repaired parts or…
- 48.4061-1 · Temporary regulations with respect to floor stock refunds…
- 48.4062(a) · (a) [Reserved]
- 48.4062(a)-1 · (a)-1 Specific parts or accessories.