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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.
§ 1623 - Bonds and other security
§ 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§ 4061 to 4063 - Repealed.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
92 Stat. 1257
Title 26 published on 2015-12-02
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 48 after this date.
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.
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.