Treasury Regulations (26 C.F.R.)
26 CFR § 48.4063-3
Other tax-free sales.
Official textecfr.govlast amended
For provisions relating to tax-free sales of articles referred to in section 4061, see:
# (a)
Section 4221, relating to certain tax-free sales;
# (b)
Section 4222, relating to registration; and
# (c)
Section 4223, relating to special rules pertaining to further manufacture;
and the regulations thereunder contained in Subpart N of this part.
[T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]
Source: view the official text
In this part (40 sections)
- 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.
- 48.4062(b) · (b) [Reserved]
- 48.4062(b)-1 · (b)-1 Rebuilt parts or accessories sold on an exchange…
- 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.
- 48.4081-3 · Taxable fuel; taxable events other than removal at the…
- 48.4081-4 · Gasoline; special rules for gasoline blendstocks.
- 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
- 48.4081-6 · Gasoline; gasohol.
- 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
- 48.4081-8 · Taxable fuel; measurement.