26 CFR 48, Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- — motor vehicles
- § 48.4052-1 — Heavy trucks and trailers; certification requirement.
- § 48.4061(a) — [Reserved]
- § 48.4061(a)-1 — Imposition of tax; exclusion for light-duty trucks, etc.
- § 48.4061(a)-2 — Bonding of importers.
- § 48.4061(a)-3 — Definitions.
- § 48.4061(a)-4 — Parts or accessories sold on or in connection with chasis, bodies, etc.
- § 48.4061(a)-5 — Sale of automobile truck bodies and chassis.
- § 48.4061(b) — [Reserved]
- § 48.4061(b)-1 — Imposition of tax.
- § 48.4061(b)-2 — Definition of parts or accessories.
- § 48.4061(b)-3 — Rebuilt, reconditioned, or repaired parts or accessories.
- § 48.4061-1 — Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- § 48.4062(a) — [Reserved]
- § 48.4062(a)-1 — Specific parts or accessories.
- § 48.4062(b) — [Reserved]
- § 48.4062(b)-1 — Rebuilt parts or accessories sold on an exchange basis.
- § 48.4063-1 — Tax-free sales of bodies to chassis manufacturers.
- § 48.4063-2 — 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 — Other tax-free sales.
- § 48.4064-1 — Gas guzzler tax.
- — Tires, Tubes, and Tread Rubber
- § 48.4071-1 — Imposition and rates of tax.
- § 48.4071-2 — Determination of weight.
- § 48.4071-3 — Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- § 48.4071-4 — Original equipment tires on imported articles.
- § 48.4072-1 — Definitions.
- § 48.4073 — [Reserved]
- § 48.4073-1 — Exemption of tires of certain sizes.
- § 48.4073-2 — Exemption of tires with internal wire fastening.
- § 48.4073-3 — Exemption of tread rubber used for recapping nonhighway tires.
- § 48.4073-4 — Other tax-free sales.
- — Taxable Fuel
- § 48.4081-1 — Taxable fuel; definitions.
- § 48.4081-2 — Taxable fuel; tax on removal at a terminal rack.
- § 48.4081-3 — Taxable fuel; taxable events other than removal at the terminal rack.
- § 48.4081-4 — Gasoline; special rules for gasoline blendstocks.
- § 48.4081-5 — Taxable fuel; notification certificate of taxable fuel registrant.
- § 48.4081-6 — Gasoline; gasohol.
- § 48.4081-7 — Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- § 48.4081-8 — Taxable fuel; measurement.
- § 48.4082-1 — Diesel fuel and kerosene; exemption for dyed fuel.
- § 48.4082-1T — Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- § 48.4082-2 — Diesel fuel and kerosene; notice required for dyed fuel.
- § 48.4082-3 — Diesel fuel and kerosene; visual inspection devices [Reserved]
- § 48.4082-4 — Diesel fuel and kerosene; back-up tax.
- § 48.4082-5 — Diesel fuel and kerosene; Alaska.
- § 48.4082-6 — Kerosene; exemption for aviation-grade kerosene.
- § 48.4082-7 — Kerosene; exemption for feedstock purposes.
- § 48.4083-1 — Taxable fuel; administrative authority.
- § 48.4091-3 — Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).
- § 48.4101-1 — Taxable fuel; registration.
- § 48.4101-1T — Taxable fuel; registration (temporary).
- § 48.4101-2 — Information reporting.
- § 48.4102-1 — Inspection of records by State or local tax officers.
Title 26 published on 2012-04-01
The following are only the Rules published in the Federal Register after the published date of Title 26.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
Title 26 published on 2012-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 48 after this date.
