Treasury Regulations (26 C.F.R.)
26 CFR § 48.6421-0
Off-highway business use.
Official textecfr.govlast amended
For purposes of the regulations under section 6421, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under § 48.6421-4(b).
[T.D. 8043, 50 FR 32039, Aug. 8, 1985]
Source: view the official text
In this part (40 sections)
- 48.6416(b)(1)-4 · (b)(1)-4 Supporting evidence required in case of…
- 48.6416(b)(2)-1 · (b)(2)-1 Certain exportations, uses, sales, or…
- 48.6416(b)(2)-2 · (b)(2)-2 Exportations, uses, sales, and resales…
- 48.6416(b)(2)-3 · (b)(2)-3 Supporting evidence required in case of…
- 48.6416(b)(2)-4 · (b)(2)-4 Supporting evidence required in case of…
- 48.6416(b)(3)-1 · (b)(3)-1 Tax-paid articles used for further…
- 48.6416(b)(3)-2 · (b)(3)-2 Further manufacture included.
- 48.6416(b)(3)-3 · (b)(3)-3 Supporting evidence required in case of…
- 48.6416(b)(5)-1 · (b)(5)-1 Return of installment accounts causing…
- 48.6416(c)-1 · (c)-1 Credit for tax paid on tires or, prior to January…
- 48.6416(e)-1 · (e)-1 Refund to exporter or shipper.
- 48.6416(f)-1 · (f)-1 Credit on returns.
- 48.6416(h)-1 · (h)-1 Accounting procedures for like articles.
- 48.6420-1 · Credits or payments to ultimate purchaser of gasoline used…
- 48.6420-2 · Time for filing claim for credit or payment.
- 48.6420-3 · Exempt sales; other payments or refunds available.
- 48.6420-4 · Meaning of terms.
- 48.6420-5 · Applicable laws.
- 48.6420-6 · Records to be kept in substantiation of credits or payments.
- 48.6420(a)-2 · (a)-2 Gasoline includible in claim.
- 48.6421-0 · Off-highway business use.
- 48.6421-1 · Credits or payments to ultimate purchaser of gasoline used…
- 48.6421-2 · Credits or payments to ultimate purchasers of gasoline used…
- 48.6421-3 · Time for filing claim for credit or payment.
- 48.6421-4 · Meaning of terms.
- 48.6421-5 · Exempt sales; other payments or refunds available.
- 48.6421-6 · Applicable laws.
- 48.6421-7 · Records to be kept in substantiation of credits or payments.
- 48.6427-0 · Off-highway business use.
- 48.6427-1 · Credit or payments to purchaser of special fuels resold or…
- 48.6427-2 · Credits or payments to purchaser of diesel or special motor…
- 48.6427-3 · Time for filing claim for credit or payment.
- 48.6427-4 · Applicable laws.
- 48.6427-5 · Records to be kept in substantiation of credits or payments.
- 48.6427-6 · Limitation on credit or refund of tax paid on fuel used in…
- 48.6427-8 · Diesel fuel and kerosene; claims by ultimate purchasers.
- 48.6427-9 · Diesel fuel and kerosene; claims by registered ultimate…
- 48.6427-10 · Kerosene; claims by registered ultimate vendors (blocked…
- 48.6427-11 · Kerosene; claims by registered ultimate vendors (blending).
- 48.6435-1T · Dyed fuel refund.