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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart G—Fuel Used on Inland Waterways
26 CFR Part 48 - Subpart G - Fuel Used on Inland Waterways
CFR
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§ 48.4042-1 Tax on fuel used in commercial waterway transportation.
§ 48.4042-2 Special rules.
§ 48.4042-3 Certain types of commercial waterway transportation excluded.
Source:
T.D. 7536,
43 FR 13516
, Mar. 31, 1978, unless otherwise noted.
