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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4061(a)

[Reserved]

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In this part (40 sections)
  1. 48.4041-6 · Application of tax on use of taxable liquid fuel.
  2. 48.4041-7 · Dual use of taxable liquid fuel.
  3. 48.4041-8 · Definitions.
  4. 48.4041-9 · Exemption for farm use.
  5. 48.4041-10 · Exemption for use as supplies for vessels or aircraft.
  6. 48.4041-11 · Tax-free sales of fuel for use in noncommercial aviation…
  7. 48.4041-12 · Sales by United States, etc.
  8. 48.4041-13 · Other credits or refunds.
  9. 48.4041-14 · Exemption for sale to or use by certain aircraft museums.
  10. 48.4041-15 · Sales to States or political subdivisions thereof.
  11. 48.4041-16 · Sales for export.
  12. 48.4041-17 · Tax-free retail sales to certain nonprofit educational…
  13. 48.4041-18 · [Reserved]
  14. 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
  15. 48.4041-20 · Partially exempt methanol and ethanol fuel.
  16. 48.4041-21 · Compressed natural gas (CNG).
  17. 48.4042-1 · Tax on fuel used in commercial waterway transportation.
  18. 48.4042-2 · Special rules.
  19. 48.4042-3 · Certain types of commercial waterway transportation…
  20. 48.4052-1 · Heavy trucks and trailers; certification requirement.
  21. 48.4061(a) · [Reserved]
  22. 48.4061(a)-1 · Imposition of tax; exclusion for light-duty trucks, etc.
  23. 48.4061(a)-2 · Bonding of importers.
  24. 48.4061(a)-3 · Definitions.
  25. 48.4061(a)-4 · Parts or accessories sold on or in connection with…
  26. 48.4061(a)-5 · Sale of automobile truck bodies and chassis.
  27. 48.4061(b) · [Reserved]
  28. 48.4061(b)-1 · Imposition of tax.
  29. 48.4061(b)-2 · Definition of parts or accessories.
  30. 48.4061(b)-3 · Rebuilt, reconditioned, or repaired parts or accessories.
  31. 48.4061-1 · Temporary regulations with respect to floor stock refunds…
  32. 48.4062(a) · [Reserved]
  33. 48.4062(a)-1 · Specific parts or accessories.
  34. 48.4062(b) · [Reserved]
  35. 48.4062(b)-1 · Rebuilt parts or accessories sold on an exchange basis.
  36. 48.4063-1 · Tax-free sales of bodies to chassis manufacturers.
  37. 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
  38. 48.4063-3 · Other tax-free sales.
  39. 48.4064-1 · Gas guzzler tax.
  40. 48.4071-1 · Imposition and rates of tax.
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