26 CFR Subpart H - Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
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Automotive and Related Items (§ - )
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motor vehicles (§§ 48.4052-1 - 48.4064-1)
- § 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.
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Tires, Tubes, and Tread Rubber (§§ 48.4071-1 - 48.4073-4)
- § 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.
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Taxable Fuel (§§ 48.4081-1 - 48.4102-1)
- § 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 {Reserved]
- § 48.4101-1 Taxable fuel; registration.
- § 48.4101-2 Information reporting.
- § 48.4102-1 Inspection of records by State or local tax officers.
Source:
T.D. 6648, 28 FR 3633, Apr. 13, 1963, unless otherwise noted.