Code of Federal Regulations · Part

Part 48 — Manufacturers And Retailers Excise Taxes

26 C.F.R. pt. 48

• Subpart A Introduction
• Subpart B-E Subparts B-e [reserved]
• Subpart F Special Fuels
• Subpart G Fuel Used On Inland Waterways
• Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, And Taxable Fuel
• Subpart I Coal
• Subpart J Subpart J [reserved]
• Subpart K Sporting Goods
• Subpart L Taxable Medical Devices
• Subpart M Special Provisions Applicable To Manufacturers Taxes
• Subpart N Exemptions, Registration, Etc.
• Subpart O Refunds And Other Administrative Provisions Of Special Application To Retailers And Manufacturers Taxes