Daily eCFR

Part 48—Manufacturers and Retailers Excise Taxes

Manufacturers and Retailers Excise Taxes

CFR
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Title 26
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Chapter I
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Part 48

ContainsSubparts A–O

CorpusDaily eCFR

Displayed edition2026-05-07

Last updated2026-05-07

PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

Subparts

A
Subpart A—Introduction Sections 48.0-1–48.0-3
B-E
Subparts B-E [Reserved]
F
Subpart F—Special Fuels Sections 48.4041-0–48.4041-21
G
Subpart G—Fuel Used on Inland Waterways Sections 48.4042-1–48.4042-3
H
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Subject groups Motor Vehicles–Tires, Tubes, and Tread Rubber
I
Subpart I—Coal Section 48.4121-1
J
Subpart J [Reserved]
K
Subpart K—Sporting Goods Sections 48.4161(a)–48.4161(b)-5
L
Subpart L—Taxable Medical Devices Sections 48.4191-1–48.4191-2
M
Subpart M—Special Provisions Applicable to Manufacturers Taxes Sections 48.4216(a)-1–48.4217-2; Subject groups Application of Tax in Case of Sales by Other Than Manufacturer or Importer–Use by Manufacturer or Importer Considered Sale
N
Subpart N—Exemptions, Registration, Etc. Sections 48.4221-1–48.4225-1
O
Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes Sections 48.6412-1–48.6715-1

Authority26 U.S.C. 7805, unless otherwise noted. Section 48.4052-1 also issued under 26 U.S.C. 4052(g). Section 48.4064-1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii). Section 48.4064-1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1). Section 48.4064-1(d)(5) also issued under 26 U.S.C. 4064(d)(2). Section 48.4081-4 also issued under 26 U.S.C. 4083(a)(2). Section 48.4081-6 also issued under 26 U.S.C. 4081(c); Section 48.4081-7 also issued under 26 U.S.C. 4081(e). Section 48.4082-1 also issued under 26 U.S.C. 4082. Section 48.4082-1T also issued under 26 U.S.C. 4082(a). Section 48.4082-2 also issued under 26 U.S.C. 4082. Section 48.4082-5 also issued under 26 U.S.C. 4082. Section 48.4082-6 also issued under 26 U.S.C. 4082(d). Section 48.4082-7 also issued under 26 U.S.C. 4082(d). Section 48.4101-1 also issued under 26 U.S.C. 4101(a). Section 48.4101-2 also issued under 26 U.S.C. 6071(a). Section 48.4191-1 also issued under 26 U.S.C. 4191. Section 48.4191-2 also issued under 26 U.S.C. 4191(b)(2). Section 48.4221-3(e) also issued under 26 U.S.C. 4221(a). Section 48.6416(b)(2)-2(b) also issued under 26 U.S.C. 6416(b). Section 48.6427-8 also issued under 26 U.S.C. 6427(m). Section 48.6427-9 also issued under 26 U.S.C. 6427(m). Section 48.6427-10 also issued under 26 U.S.C. 6427(m). Section 48.6427-11 also issued under 26 U.S.C. 6427(m). Section 48.6435-1T also issued under 26 U.S.C. 6435(a) and 6001.