Treasury Regulations (26 C.F.R.)
26 CFR § 48.4041-12
Sales by United States, etc.
Official textecfr.govlast amended
The taxes imposed by section 4041 apply to the sale at retail of taxable liquid fuels by the United States or by any agency or instrumentality of the United States, unless by statute specifically exempted from these taxes. However, the exemptions from these taxes provided by section 4041 (f), (g), and (h) and the regulations thereunder contained in this subpart F are available to the extent therein provided.
[T.D. 8066, 51 FR 20, Jan. 2, 1986]
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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.