26 CFR 48.4222(c)-1 - Revocation or suspension of registration.

§ 48.4222(c)-1 Revocation or suspension of registration.

The district director or the Director of International Operations, as the case may be, is authorized to revoke or temporarily suspend, upon written notice, the registration of any person and the right of such person to sell or purchase articles tax free under section 4221 of the Code in any case in which he finds that (1) the registrant is not a bona fide manufacturer, or a purchaser reselling direct to manufacturers or exporters; (2) the registrant is for some other reason not eligible under these regulations to retain a Certificate of Registry; (3) the registrant has used his registration to avoid the payment of any tax imposed by Chapter 32 of the Code, or to postpone or interfere in any manner with the collection of such tax; (4) such revocation or suspension is necessary to protect the revenue; or (5) the registrant failed to comply with the requirements of paragraph (c) of § 48.4222 (a)-1, relating to the evidence required to support a tax-free sale. The revocation or suspension of registration is in addition to any other penalty that may apply under the law for any act or failure to act.

(Secs. 4222 ( 72 Stat. 1284; 26 U.S.C. 4222) and 7805 (68A Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954); secs. 4051, 4052, 4061 and 7805 of the Internal Revenue Code of 1954 ( 96 Stat. 2174, 2175 and 2173; 68A Stat. 917; 26 U.S.C. 4051, 4052, 4061, and 7805) and secs. 522 and 523 of the Highway Revenue Act of 1982 ( Pub. L. 97-424, 96 Stat. 2185, 2186))

[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 7753, 46 FR 2999, Jan. 13, 1981; T.D. 7882, 48 FR 14362, Apr. 4, 1983]

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.

United States Code

U.S. Code: Title 19 - CUSTOMS DUTIES

§ 1623 - Bonds and other security

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 422 - Incentive stock options

§ 4041 - Imposition of tax

§ 4051 - Imposition of tax on heavy trucks and trailers sold at retail

§ 4052 - Definitions and special rules

§ 4061 to 4063 - Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]

§ 4064 - Gas guzzler tax

§ 4071 - Imposition of tax

§ 4073 - Exemptions

§ 4081 - Imposition of tax

§ 4082 - Exemptions for diesel fuel and kerosene

§ 4083 - Definitions; special rule; administrative authority

§ 4101 - Registration and bond

§ 4191 - Medical devices

§ 4222 - Registration

§ 4293 - Exemption for United States and possessions

§ 4483 - Exemptions

§ 6427 - Fuels not used for taxable purposes

§ 7805 - Rules and regulations

Statutes at Large

92 Stat. 1257

Public Laws

95-458

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 48 after this date.

2016-10-20; vol. 81 # 203 - Thursday, October 20, 2016

81 FR 72561 - Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle; Hearing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2016-25376
RIN	1545-BE31
	REG-103380-05

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of a public hearing on notice of proposed rulemaking.

The public hearing is being held on Monday, November 21, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Monday, November 7, 2016.

26 CFR Parts 41, 48, and 145

Summary

This document provides a notice of public hearing on proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes.

2016-03-31; vol. 81 # 62 - Thursday, March 31, 2016

81 FR 18544 - Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2016-06881
RIN	1545-BE31
	REG-103380-05

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written and electronic comments and requests for a public hearing must be received by June 29, 2016.

26 CFR Parts 41, 48, and 145

Summary

This document contains proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.

2013-09-06; vol. 78 # 173 - Friday, September 6, 2013

78 FR 54758 - Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2013-21752
RIN	1545-BK27
TD	9637

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on September 6, 2013. Applicability Dates: For dates of applicability, see §§ 1.150-1(a)(4), 1.171-1 (f), 1.197-2(b)(7), 1.249-1(f)(3), 1.475(a)-4(d)(4), 1.860G-2(g)(3), 1.1001-3(d), (e), and (g), and 48.4101-1(l)(5).

26 CFR Parts 1 and 48

Summary

This document contains final regulations that remove any reference to, or requirement of reliance on, “credit ratings” in regulations under the Internal Revenue Code (Code) and provides substitute standards of credit-worthiness where appropriate. This action is required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. These regulations affect persons subject to various provisions of the Code.

2013-03-13; vol. 78 # 49 - Wednesday, March 13, 2013

78 FR 15877 - Taxable Medical Devices; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2013-05703
RIN	1545-BJ44
TD	9604

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting Amendment.

This correction is effective on March 13, 2013 and is applicable after December 31, 2012.

26 CFR Part 48

Summary

This document contains corrections to final regulations (TD 9604) that were published in the Federal Register on Friday, December 7, 2012 (77 FR 72924). The final regulations provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act.

78 FR 15877 - Taxable Medical Devices; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2013-05704
RIN	1545-BJ44
TD	9604

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective on March 13, 2013 and is applicable after December 31, 2012.

26 CFR Part 48

Summary

2012-12-07; vol. 77 # 236 - Friday, December 7, 2012

77 FR 72924 - Taxable Medical Devices

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-29628
RIN	1545-BJ44
TD	9604

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective date: These regulations are effective on December 7, 2012. Applicability date: These regulations are applicable to sales of taxable medical devices after December 31, 2012.

26 CFR Part 48

Summary

This document contains final regulations that provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The final regulations affect manufacturers, importers, and producers of taxable medical devices.

2012-02-07; vol. 77 # 25 - Tuesday, February 7, 2012

77 FR 6028 - Taxable Medical Devices

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-2493
RIN	1545-BJ44
	REG-113770-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of Proposed Rulemaking and Notice of Public Hearing.

Written or electronic comments must be received by May 7, 2012. Outlines of topics to be discussed at the public hearing scheduled for May 16, 2012, at 10 a.m., must be received by May 7, 2012.

26 CFR Part 48

Summary

This document contains proposed regulations that provide guidance on the excise tax imposed on the sale of certain medical devices under section 4191 of the Internal Revenue Code, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The proposed regulations affect manufacturers, importers, and producers of taxable medical devices. This document also provides a notice of public hearing on these proposed regulations.