CFR›Title 26›Chapter I›Part 48›Subpart G ContainsSections 48.4042-1–48.4042-3CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart G—Fuel Used on Inland Waterways Sections 48.4042-1 § 48.4042-1 Tax on fuel used in commercial waterway transportation. 48.4042-2 § 48.4042-2 Special rules. 48.4042-3 § 48.4042-3 Certain types of commercial waterway transportation excluded. SourceT.D. 7536, 43 FR 13516, Mar. 31, 1978, unless otherwise noted. Previous F Subpart F—Special Fuels Next H Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel