§ 48.4041-18 — -18 [reserved]

Authorizing Statute

• Registration and bond

  26 U.S.C. § 4101
• Certain taxes on sales and services

  26 U.S.C. § 6416
• Time for filing returns and other documents

  26 U.S.C. § 6071
• Definitions; special rule; administrative authority

  26 U.S.C. § 4083
• Certain tax-free sales

  26 U.S.C. § 4221
• Imposition of tax

  26 U.S.C. § 4081
• Exemptions for diesel fuel and kerosene

  26 U.S.C. § 4082
• Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]

  26 U.S.C. § 4191
• Fuels not used for taxable purposes

  26 U.S.C. § 6427
• Definitions and special rules

  26 U.S.C. § 4052
• Rules and regulations

  26 U.S.C. § 7805
• Gas guzzler tax

  26 U.S.C. § 4064