Code of Federal Regulations · Subpart
Subpart H — Motor Vehicles, Tires, Tubes, Tread Rubber, And Taxable Fuel
26 C.F.R. pt. 48, subpt. H
- § 48.4073 [reserved]
- § 48.4052-1 -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 Trucks, Etc
- § 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 Chasis, Bodies, Etc
- § 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 Accessories
- § 48.4061-1 -1 Temporary Regulations With Respect To Floor Stock Refunds Or Credits On Cement Mixers
- § 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 Basis
- § 48.4063-1 -1 Tax-free Sales Of Bodies To Chassis Manufacturers
- § 48.4063-2 -2 Tax-free Sales Of Parts Or Accessories Sold For Resale On Or In Connection With The First Retail Sale Of A Light-duty Truck
- § 48.4063-3 -3 Other Tax-free Sales
- § 48.4064-1 -1 Gas Guzzler Tax
- § 48.4071-1 -1 Imposition And Rates Of Tax
- § 48.4071-2 -2 Determination Of Weight
- § 48.4071-3 -3 Imposition Of Tax On Tires And Tubes Delivered To Manufacturer's Retail Outlet
- § 48.4071-4 -4 Original Equipment Tires On Imported Articles
- § 48.4072-1 -1 Definitions
- § 48.4073-1 -1 Exemption Of Tires Of Certain Sizes
- § 48.4073-2 -2 Exemption Of Tires With Internal Wire Fastening
- § 48.4073-3 -3 Exemption Of Tread Rubber Used For Recapping Nonhighway Tires
- § 48.4073-4 -4 Other Tax-free Sales
- § 48.4081-1 -1 Taxable Fuel; Definitions
- § 48.4081-2 -2 Taxable Fuel; Tax On Removal At A Terminal Rack
- § 48.4081-3 -3 Taxable Fuel; Taxable Events Other Than Removal At The Terminal Rack
- § 48.4081-4 -4 Gasoline; Special Rules For Gasoline Blendstocks
- § 48.4081-5 -5 Taxable Fuel; Notification Certificate Of Taxable Fuel Registrant
- § 48.4081-6 -6 Gasoline; Gasohol
- § 48.4081-7 -7 Taxable Fuel; Conditions For Refunds Of Taxable Fuel Tax Under Section 4081(e)
- § 48.4081-8 -8 Taxable Fuel; Measurement
- § 48.4082-1 -1 Diesel Fuel And Kerosene; Exemption For Dyed Fuel
- § 48.4082-1T -1t Diesel Fuel And Kerosene; Exemption For Dyed Fuel (temporary)
- § 48.4082-2 -2 Diesel Fuel And Kerosene; Notice Required For Dyed Fuel
- § 48.4082-3 -3 Diesel Fuel And Kerosene; Visual Inspection Devices. [reserved]
- § 48.4082-4 -4 Diesel Fuel And Kerosene; Back-up Tax
- § 48.4082-5 -5 Diesel Fuel And Kerosene; Alaska
- § 48.4082-6 -6 Kerosene; Exemption For Aviation-grade Kerosene
- § 48.4082-7 -7 Kerosene; Exemption For Feedstock Purposes
- § 48.4083-1 -1 Taxable Fuel; Administrative Authority
- § 48.4091-3 -3 [reserved]
- § 48.4101-1 -1 Taxable Fuel; Registration
- § 48.4101-2 -2 Information Reporting
- § 48.4102-1 -1 Inspection Of Records By State Or Local Tax Officers