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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26—Internal Revenue
  4. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  6. PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
  7. Subpart F—Special Fuels

26 CFR Part 48 - Subpart F - Special Fuels

  • CFR
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  1. § 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
  2. § 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
  3. § 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
  4. § 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
  5. § 48.4041-6 Application of tax on use of taxable liquid fuel.
  6. § 48.4041-7 Dual use of taxable liquid fuel.
  7. § 48.4041-8 Definitions.
  8. § 48.4041-9 Exemption for farm use.
  9. § 48.4041-10 Exemption for use as supplies for vessels or aircraft.
  10. § 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
  11. § 48.4041-12 Sales by United States, etc.
  12. § 48.4041-13 Other credits or refunds.
  13. § 48.4041-14 Exemption for sale to or use by certain aircraft museums.
  14. § 48.4041-15 Sales to States or political subdivisions thereof.
  15. § 48.4041-16 Sales for export.
  16. § 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations.
  17. § 48.4041-18 [Reserved]
  18. § 48.4041-19 Exemption for qualified methanol and ethanol fuel.
  19. § 48.4041-20 Partially exempt methanol and ethanol fuel.
  20. § 48.4041-21 Compressed natural gas (CNG).
Source:
T.D. 6505, 25 FR 11217, Nov. 26, 1960, unless otherwise noted.

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