Treasury Regulations (26 C.F.R.)
26 CFR § 48.4062(a)
[Reserved]
Official textecfr.govlast amended
Source: view the official text
In this part (40 sections)
- 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) · [Reserved]
- 48.4061(a)-1 · Imposition of tax; exclusion for light-duty trucks, etc.
- 48.4061(a)-2 · Bonding of importers.
- 48.4061(a)-3 · Definitions.
- 48.4061(a)-4 · Parts or accessories sold on or in connection with…
- 48.4061(a)-5 · Sale of automobile truck bodies and chassis.
- 48.4061(b) · [Reserved]
- 48.4061(b)-1 · Imposition of tax.
- 48.4061(b)-2 · Definition of parts or accessories.
- 48.4061(b)-3 · Rebuilt, reconditioned, or repaired parts or accessories.
- 48.4061-1 · Temporary regulations with respect to floor stock refunds…
- 48.4062(a) · [Reserved]
- 48.4062(a)-1 · Specific parts or accessories.
- 48.4062(b) · [Reserved]
- 48.4062(b)-1 · Rebuilt parts or accessories sold on an exchange basis.
- 48.4063-1 · Tax-free sales of bodies to chassis manufacturers.
- 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
- 48.4063-3 · Other tax-free sales.
- 48.4064-1 · Gas guzzler tax.
- 48.4071-1 · Imposition and rates of tax.
- 48.4071-2 · Determination of weight.
- 48.4071-3 · Imposition of tax on tires and tubes delivered to…
- 48.4071-4 · Original equipment tires on imported articles.
- 48.4072-1 · Definitions.
- 48.4073 · [Reserved]
- 48.4073-1 · Exemption of tires of certain sizes.
- 48.4073-2 · Exemption of tires with internal wire fastening.
- 48.4073-3 · Exemption of tread rubber used for recapping nonhighway…
- 48.4073-4 · Other tax-free sales.
- 48.4081-1 · Taxable fuel; definitions.
- 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.