Federal (United States) · Regulations
Subpart O — Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
49 sections
49 sections
- 26 C.F.R. § 48.6412-1Floor stocks credit or refund.
- 26 C.F.R. § 48.6412-2Definitions for purposes of floor stocks credit or refund.
- 26 C.F.R. § 48.6412-3Amount of tax paid on each article.
- 26 C.F.R. § 48.6416(a)-1Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- 26 C.F.R. § 48.6416(a)-2Credit or refund of tax on special fuels.
- 26 C.F.R. § 48.6416(a)-3Credit or refund of manufacturers tax under chapter 32.
- 26 C.F.R. § 48.6416(b)(1)-1Price readjustments causing overpayments of manufacturers tax.
- 26 C.F.R. § 48.6416(b)(1)-2Determination of price readjustments.
- 26 C.F.R. § 48.6416(b)(1)-3Readjustment for local advertising charges.
- 26 C.F.R. § 48.6416(b)(1)-4Supporting evidence required in case of price readjustments.
- 26 C.F.R. § 48.6416(b)(2)-1Certain exportations, uses, sales, or resales causing overpayments of tax.
- 26 C.F.R. § 48.6416(b)(2)-2Exportations, uses, sales, and resales included.
- 26 C.F.R. § 48.6416(b)(2)-3Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- 26 C.F.R. § 48.6416(b)(2)-4Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- 26 C.F.R. § 48.6416(b)(3)-1Tax-paid articles used for further manufacture and causing overpayments of tax.
- 26 C.F.R. § 48.6416(b)(3)-2Further manufacture included.
- 26 C.F.R. § 48.6416(b)(3)-3Supporting evidence required in case of tax-paid articles used for further manufacture.
- 26 C.F.R. § 48.6416(b)(5)-1Return of installment accounts causing overpayments of tax.
- 26 C.F.R. § 48.6416(c)-1Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- 26 C.F.R. § 48.6416(e)-1Refund to exporter or shipper.
- 26 C.F.R. § 48.6416(f)-1Credit on returns.
- 26 C.F.R. § 48.6416(h)-1Accounting procedures for like articles.
- 26 C.F.R. § 48.6420-1Credits or payments to ultimate purchaser of gasoline used on a farm.
- 26 C.F.R. § 48.6420-2Time for filing claim for credit or payment.
- 26 C.F.R. § 48.6420-3Exempt sales; other payments or refunds available.
- 26 C.F.R. § 48.6420-4Meaning of terms.
- 26 C.F.R. § 48.6420-5Applicable laws.
- 26 C.F.R. § 48.6420-6Records to be kept in substantiation of credits or payments.
- 26 C.F.R. § 48.6420(a)-2Gasoline includible in claim.
- 26 C.F.R. § 48.6421-0Off-highway business use.
- 26 C.F.R. § 48.6421-1Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- 26 C.F.R. § 48.6421-2Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- 26 C.F.R. § 48.6421-3Time for filing claim for credit or payment.
- 26 C.F.R. § 48.6421-4Meaning of terms.
- 26 C.F.R. § 48.6421-5Exempt sales; other payments or refunds available.
- 26 C.F.R. § 48.6421-6Applicable laws.
- 26 C.F.R. § 48.6421-7Records to be kept in substantiation of credits or payments.
- 26 C.F.R. § 48.6427-0Off-highway business use.
- 26 C.F.R. § 48.6427-1Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- 26 C.F.R. § 48.6427-2Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- 26 C.F.R. § 48.6427-3Time for filing claim for credit or payment.
- 26 C.F.R. § 48.6427-4Applicable laws.
- 26 C.F.R. § 48.6427-5Records to be kept in substantiation of credits or payments.
- 26 C.F.R. § 48.6427-6Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
- 26 C.F.R. § 48.6427-8Diesel fuel and kerosene; claims by ultimate purchasers.
- 26 C.F.R. § 48.6427-9Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
- 26 C.F.R. § 48.6427-10Kerosene; claims by registered ultimate vendors (blocked pumps).
- 26 C.F.R. § 48.6427-11Kerosene; claims by registered ultimate vendors (blending).
- 26 C.F.R. § 48.6715-1Penalty for misuse of dyed fuel.