26 CFR 48, Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
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- § 48.6412-1 — Floor stocks credit or refund.
- § 48.6412-2 — Definitions for purposes of floor stocks credit or refund.
- § 48.6412-3 — Amount of tax paid on each article.
- § 48.6416(a)-1 — Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- § 48.6416(a)-2 — Credit or refund of tax on special fuels.
- § 48.6416(a)-3 — Credit or refund of manufacturers tax under chapter 32.
- § 48.6416(b)(1)-1 — Price readjustments causing overpayments of manufacturers tax.
- § 48.6416(b)(1)-2 — Determination of price readjustments.
- § 48.6416(b)(1)-3 — Readjustment for local advertising charges.
- § 48.6416(b)(1)-4 — Supporting evidence required in case of price readjustments.
- § 48.6416(b)(2)-1 — Certain exportations, uses, sales, or resales causing overpayments of tax.
- § 48.6416(b)(2)-2 — Exportations, uses, sales, and resales included.
- § 48.6416(b)(2)-3 — Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- § 48.6416(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 — Tax-paid articles used for further manufacture and causing overpayments of tax.
- § 48.6416(b)(3)-2 — Further manufacture included.
- § 48.6416(b)(3)-3 — Supporting evidence required in case of tax-paid articles used for further manufacture.
- § 48.6416(b)(5)-1 — Return of installment accounts causing overpayments of tax.
- § 48.6416(c)-1 — Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- § 48.6416(e)-1 — Refund to exporter or shipper.
- § 48.6416(f)-1 — Credit on returns.
- § 48.6416(h)-1 — Accounting procedures for like articles.
- § 48.6420(a)-2 — Gasoline includible in claim.
- § 48.6420-1 — Credits or payments to ultimate purchaser of gasoline used on a farm.
- § 48.6420-2 — Time for filing claim for credit or payment.
- § 48.6420-3 — Exempt sales; other payments or refunds available.
- § 48.6420-4 — Meaning of terms.
- § 48.6420-5 — Applicable laws.
- § 48.6420-6 — Records to be kept in substantiation of credits or payments.
- § 48.6421-0 — Off-highway business use.
- § 48.6421-1 — Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- § 48.6421-2 — Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- § 48.6421-3 — Time for filing claim for credit or payment.
- § 48.6421-4 — Meaning of terms.
- § 48.6421-5 — Exempt sales; other payments or refunds available.
- § 48.6421-6 — Applicable laws.
- § 48.6421-7 — Records to be kept in substantiation of credits or payments.
- § 48.6427-0 — Off-highway business use.
- § 48.6427-1 — Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- § 48.6427-2 — Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- § 48.6427-3 — Time for filing claim for credit or payment.
- § 48.6427-4 — Applicable laws.
- § 48.6427-5 — Records to be kept in substantiation of credits or payments.
- § 48.6427-6 — Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
- § 48.6427-8 — Diesel fuel and kerosene; claims by ultimate purchasers.
- § 48.6427-9 — Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
- § 48.6427-10 — Kerosene; claims by registered ultimate vendors (blocked pumps).
- § 48.6427-11 — Kerosene; claims by registered ultimate vendors (blending).
- § 48.6715-1 — Penalty for misuse of dyed fuel.
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.
