Code of Federal Regulations · Subpart
Subpart O — Refunds And Other Administrative Provisions Of Special Application To Retailers And Manufacturers Taxes
26 C.F.R. pt. 48, subpt. O
- § 48.6412-1 -1 Floor Stocks Credit Or Refund
- § 48.6412-2 -2 Definitions For Purposes Of Floor Stocks Credit Or Refund
- § 48.6412-3 -3 Amount Of Tax Paid On Each Article
- § 48.6416(a)-1 (a)-1 Claims For Credit Or Refund Of Overpayments Of Taxes On Special Fuels And Manufacturers Taxes
- § 48.6416(a)-2 (a)-2 Credit Or Refund Of Tax On Special Fuels
- § 48.6416(a)-3 (a)-3 Credit Or Refund Of Manufacturers Tax Under Chapter 32
- § 48.6416(b)(1)-1 (b)(1)-1 Price Readjustments Causing Overpayments Of Manufacturers Tax
- § 48.6416(b)(1)-2 (b)(1)-2 Determination Of Price Readjustments
- § 48.6416(b)(1)-3 (b)(1)-3 Readjustment For Local Advertising Charges
- § 48.6416(b)(1)-4 (b)(1)-4 Supporting Evidence Required In Case Of Price Readjustments
- § 48.6416(b)(2)-1 (b)(2)-1 Certain Exportations, Uses, Sales, Or Resales Causing Overpayments Of Tax
- § 48.6416(b)(2)-2 (b)(2)-2 Exportations, Uses, Sales, And Resales Included
- § 48.6416(b)(2)-3 (b)(2)-3 Supporting Evidence Required In Case Of Manufacturers Tax Involving Exportations, Uses, Sales, Or Resales
- § 48.6416(b)(2)-4 (b)(2)-4 Supporting Evidence Required In Case Of Special Fuels Tax Involving Exportations, Uses, Sales, Or Resales Of Special Fuels
- § 48.6416(b)(3)-1 (b)(3)-1 Tax-paid Articles Used For Further Manufacture And Causing Overpayments Of Tax
- § 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 Tax-paid Articles Used For Further Manufacture
- § 48.6416(b)(5)-1 (b)(5)-1 Return Of Installment Accounts Causing Overpayments Of Tax
- § 48.6416(c)-1 (c)-1 Credit For Tax Paid On Tires Or, Prior To January 1, 1984, Inner Tubes
- § 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(a)-2 (a)-2 Gasoline Includible In Claim
- § 48.6420-1 -1 Credits Or Payments To Ultimate Purchaser Of Gasoline Used On A Farm
- § 48.6420-2 -2 Time For Filing Claim For Credit Or Payment
- § 48.6420-3 -3 Exempt Sales; Other Payments Or Refunds Available
- § 48.6420-4 -4 Meaning Of Terms
- § 48.6420-5 -5 Applicable Laws
- § 48.6420-6 -6 Records To Be Kept In Substantiation Of Credits Or Payments
- § 48.6421-0 -0 Off-highway Business Use
- § 48.6421-1 -1 Credits Or Payments To Ultimate Purchaser Of Gasoline Used For Certain Nonhighway Purposes
- § 48.6421-2 -2 Credits Or Payments To Ultimate Purchasers Of Gasoline Used In Intercity, Local, Or School Buses
- § 48.6421-3 -3 Time For Filing Claim For Credit Or Payment
- § 48.6421-4 -4 Meaning Of Terms
- § 48.6421-5 -5 Exempt Sales; Other Payments Or Refunds Available
- § 48.6421-6 -6 Applicable Laws
- § 48.6421-7 -7 Records To Be Kept In Substantiation Of Credits Or Payments
- § 48.6427-0 -0 Off-highway Business Use
- § 48.6427-1 -1 Credit Or Payments To Purchaser Of Special Fuels Resold Or Used For Nontaxable, Farming, Or Other Purposes
- § 48.6427-10 -10 Kerosene; Claims By Registered Ultimate Vendors (blocked Pumps)
- § 48.6427-11 -11 Kerosene; Claims By Registered Ultimate Vendors (blending)
- § 48.6427-2 -2 Credits Or Payments To Purchaser Of Diesel Or Special Motor Fuels Used In Intercity, Local, Or School Buses
- § 48.6427-3 -3 Time For Filing Claim For Credit Or Payment
- § 48.6427-4 -4 Applicable Laws
- § 48.6427-5 -5 Records To Be Kept In Substantiation Of Credits Or Payments
- § 48.6427-6 -6 Limitation On Credit Or Refund Of Tax Paid On Fuel Used In Intercity, Local Or School Buses After July 31, 1984
- § 48.6427-8 -8 Diesel Fuel And Kerosene; Claims By Ultimate Purchasers
- § 48.6427-9 -9 Diesel Fuel And Kerosene; Claims By Registered Ultimate Vendors (farming And State Use)
- § 48.6715-1 -1 Penalty For Misuse Of Dyed Fuel