Federal (United States) · Regulations
Subpart H — Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
44 sections
44 sections
- 26 C.F.R. § 48.4052-1Heavy trucks and trailers; certification requirement.
- 26 C.F.R. § 48.4061-1Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- 26 C.F.R. § 48.4061(a)-1Imposition of tax; exclusion for light-duty trucks, etc.
- 26 C.F.R. § 48.4061(a)-2Bonding of importers.
- 26 C.F.R. § 48.4061(a)-3Definitions.
- 26 C.F.R. § 48.4061(a)-4Parts or accessories sold on or in connection with chasis, bodies, etc.
- 26 C.F.R. § 48.4061(a)-5Sale of automobile truck bodies and chassis.
- 26 C.F.R. § 48.4061(b)-1Imposition of tax.
- 26 C.F.R. § 48.4061(b)-2Definition of parts or accessories.
- 26 C.F.R. § 48.4061(b)-3Rebuilt, reconditioned, or repaired parts or accessories.
- 26 C.F.R. § 48.4062(a)-1Specific parts or accessories.
- 26 C.F.R. § 48.4062(b)-1Rebuilt parts or accessories sold on an exchange basis.
- 26 C.F.R. § 48.4063-1Tax-free sales of bodies to chassis manufacturers.
- 26 C.F.R. § 48.4063-2Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- 26 C.F.R. § 48.4063-3Other tax-free sales.
- 26 C.F.R. § 48.4064-1Gas guzzler tax.
- 26 C.F.R. § 48.4071-1Imposition and rates of tax.
- 26 C.F.R. § 48.4071-2Determination of weight.
- 26 C.F.R. § 48.4071-3Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- 26 C.F.R. § 48.4071-4Original equipment tires on imported articles.
- 26 C.F.R. § 48.4072-1Definitions.
- 26 C.F.R. § 48.4073-1Exemption of tires of certain sizes.
- 26 C.F.R. § 48.4073-2Exemption of tires with internal wire fastening.
- 26 C.F.R. § 48.4073-3Exemption of tread rubber used for recapping nonhighway tires.
- 26 C.F.R. § 48.4073-4Other tax-free sales.
- 26 C.F.R. § 48.4081-1Taxable fuel; definitions.
- 26 C.F.R. § 48.4081-2Taxable fuel; tax on removal at a terminal rack.
- 26 C.F.R. § 48.4081-3Taxable fuel; taxable events other than removal at the terminal rack.
- 26 C.F.R. § 48.4081-4Gasoline; special rules for gasoline blendstocks.
- 26 C.F.R. § 48.4081-5Taxable fuel; notification certificate of taxable fuel registrant.
- 26 C.F.R. § 48.4081-6Gasoline; gasohol.
- 26 C.F.R. § 48.4081-7Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- 26 C.F.R. § 48.4081-8Taxable fuel; measurement.
- 26 C.F.R. § 48.4082-1Diesel fuel and kerosene; exemption for dyed fuel.
- 26 C.F.R. § 48.4082-1TDiesel fuel and kerosene; exemption for dyed fuel (temporary).
- 26 C.F.R. § 48.4082-2Diesel fuel and kerosene; notice required for dyed fuel.
- 26 C.F.R. § 48.4082-4Diesel fuel and kerosene; back-up tax.
- 26 C.F.R. § 48.4082-5Diesel fuel and kerosene; Alaska.
- 26 C.F.R. § 48.4082-6Kerosene; exemption for aviation-grade kerosene.
- 26 C.F.R. § 48.4082-7Kerosene; exemption for feedstock purposes.
- 26 C.F.R. § 48.4083-1Taxable fuel; administrative authority.
- 26 C.F.R. § 48.4101-1Taxable fuel; registration.
- 26 C.F.R. § 48.4101-2Information reporting.
- 26 C.F.R. § 48.4102-1Inspection of records by State or local tax officers.