CFR›Title 26›Chapter I›Part 48›Subpart A ContainsSections 48.0-1–48.0-3CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart A—Introduction Sections 48.0-1 § 48.0-1 Introduction. 48.0-2 § 48.0-2 General definitions and attachment of tax. 48.0-3 § 48.0-3 Exemption certificates. Next F Subpart F—Special Fuels