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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 48 — MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart G — Fuel Used on Inland Waterways
Federal (United States) · Regulations
Subpart G — Fuel Used on Inland Waterways
3 sections
3 sections
26 C.F.R. § 48.4042-1
Tax on fuel used in commercial waterway transportation.
26 C.F.R. § 48.4042-2
Special rules.
26 C.F.R. § 48.4042-3
Certain types of commercial waterway transportation excluded.
Subpart G — Fuel Used on Inland Waterways | Federal (United States) Regulations | Justis AI