| 26:18.0.1.1.6.12.17.1 | SECTION 48.6412-1
| 48.6412-1 Floor stocks credit or refund. | |
| 26:18.0.1.1.6.12.17.2 | SECTION 48.6412-2
| 48.6412-2 Definitions for purposes of floor stocks credit or refund. | |
| 26:18.0.1.1.6.12.17.3 | SECTION 48.6412-3
| 48.6412-3 Amount of tax paid on each article. | |
| 26:18.0.1.1.6.12.17.4 | SECTION 48.6416(a)-1
| 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes. | |
| 26:18.0.1.1.6.12.17.5 | SECTION 48.6416(a)-2
| 48.6416(a)-2 Credit or refund of tax on special fuels. | |
| 26:18.0.1.1.6.12.17.6 | SECTION 48.6416(a)-3
| 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32. | |
| 26:18.0.1.1.6.12.17.7 | SECTION 48.6416(b)(1)-1
| 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax. | |
| 26:18.0.1.1.6.12.17.8 | SECTION 48.6416(b)(1)-2
| 48.6416(b)(1)-2 Determination of price readjustments. | |
| 26:18.0.1.1.6.12.17.9 | SECTION 48.6416(b)(1)-3
| 48.6416(b)(1)-3 Readjustment for local advertising charges. | |
| 26:18.0.1.1.6.12.17.10 | SECTION 48.6416(b)(1)-4
| 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments. | |
| 26:18.0.1.1.6.12.17.11 | SECTION 48.6416(b)(2)-1
| 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax. | |
| 26:18.0.1.1.6.12.17.12 | SECTION 48.6416(b)(2)-2
| 48.6416(b)(2)-2 Exportations, uses, sales, and resales included. | |
| 26:18.0.1.1.6.12.17.13 | SECTION 48.6416(b)(2)-3
| 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. | |
| 26:18.0.1.1.6.12.17.14 | SECTION 48.6416(b)(2)-4
| 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels. | |
| 26:18.0.1.1.6.12.17.15 | SECTION 48.6416(b)(3)-1
| 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax. | |
| 26:18.0.1.1.6.12.17.16 | SECTION 48.6416(b)(3)-2
| 48.6416(b)(3)-2 Further manufacture included. | |
| 26:18.0.1.1.6.12.17.17 | SECTION 48.6416(b)(3)-3
| 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture. | |
| 26:18.0.1.1.6.12.17.18 | SECTION 48.6416(b)(5)-1
| 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax. | |
| 26:18.0.1.1.6.12.17.19 | SECTION 48.6416(c)-1
| 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. | |
| 26:18.0.1.1.6.12.17.20 | SECTION 48.6416(e)-1
| 48.6416(e)-1 Refund to exporter or shipper. | |
| 26:18.0.1.1.6.12.17.21 | SECTION 48.6416(f)-1
| 48.6416(f)-1 Credit on returns. | |
| 26:18.0.1.1.6.12.17.22 | SECTION 48.6416(h)-1
| 48.6416(h)-1 Accounting procedures for like articles. | |
| 26:18.0.1.1.6.12.17.23 | SECTION 48.6420-1
| 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm. | |
| 26:18.0.1.1.6.12.17.24 | SECTION 48.6420-2
| 48.6420-2 Time for filing claim for credit or payment. | |
| 26:18.0.1.1.6.12.17.25 | SECTION 48.6420-3
| 48.6420-3 Exempt sales; other payments or refunds available. | |
| 26:18.0.1.1.6.12.17.26 | SECTION 48.6420-4
| 48.6420-4 Meaning of terms. | |
| 26:18.0.1.1.6.12.17.27 | SECTION 48.6420-5
| 48.6420-5 Applicable laws. | |
| 26:18.0.1.1.6.12.17.28 | SECTION 48.6420-6
| 48.6420-6 Records to be kept in substantiation of credits or payments. | |
| 26:18.0.1.1.6.12.17.29 | SECTION 48.6420(a)-2
| 48.6420(a)-2 Gasoline includible in claim. | |
| 26:18.0.1.1.6.12.17.30 | SECTION 48.6421-0
| 48.6421-0 Off-highway business use. | |
| 26:18.0.1.1.6.12.17.31 | SECTION 48.6421-1
| 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes. | |
| 26:18.0.1.1.6.12.17.32 | SECTION 48.6421-2
| 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses. | |
| 26:18.0.1.1.6.12.17.33 | SECTION 48.6421-3
| 48.6421-3 Time for filing claim for credit or payment. | |
| 26:18.0.1.1.6.12.17.34 | SECTION 48.6421-4
| 48.6421-4 Meaning of terms. | |
| 26:18.0.1.1.6.12.17.35 | SECTION 48.6421-5
| 48.6421-5 Exempt sales; other payments or refunds available. | |
| 26:18.0.1.1.6.12.17.36 | SECTION 48.6421-6
| 48.6421-6 Applicable laws. | |
| 26:18.0.1.1.6.12.17.37 | SECTION 48.6421-7
| 48.6421-7 Records to be kept in substantiation of credits or payments. | |
| 26:18.0.1.1.6.12.17.38 | SECTION 48.6427-0
| 48.6427-0 Off-highway business use. | |
| 26:18.0.1.1.6.12.17.39 | SECTION 48.6427-1
| 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes. | |
| 26:18.0.1.1.6.12.17.40 | SECTION 48.6427-2
| 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses. | |
| 26:18.0.1.1.6.12.17.41 | SECTION 48.6427-3
| 48.6427-3 Time for filing claim for credit or payment. | |
| 26:18.0.1.1.6.12.17.42 | SECTION 48.6427-4
| 48.6427-4 Applicable laws. | |
| 26:18.0.1.1.6.12.17.43 | SECTION 48.6427-5
| 48.6427-5 Records to be kept in substantiation of credits or payments. | |
| 26:18.0.1.1.6.12.17.44 | SECTION 48.6427-6
| 48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984. | |
| 26:18.0.1.1.6.12.17.45 | SECTION 48.6427-8
| 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers. | |
| 26:18.0.1.1.6.12.17.46 | SECTION 48.6427-9
| 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use). | |
| 26:18.0.1.1.6.12.17.47 | SECTION 48.6427-10
| 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps). | |
| 26:18.0.1.1.6.12.17.48 | SECTION 48.6427-11
| 48.6427-11 Kerosene; claims by registered ultimate vendors (blending). | |
| 26:18.0.1.1.6.12.17.49 | SECTION 48.6715-1
| 48.6715-1 Penalty for misuse of dyed fuel. | |