Title 26

PART 48 SUBPART H

Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Source:T.D. 6648, 28 FR 3633, Apr. 13, 1963, unless otherwise noted.

26:18.0.1.1.6.5.11SUBJGRP 11
Automotive and Related Items
26:18.0.1.1.6.5.12SUBJGRP 12
motor vehicles
26:18.0.1.1.6.5.12.1SECTION 48.4052-1
   48.4052-1 Heavy trucks and trailers; certification requirement.
26:18.0.1.1.6.5.12.2SECTION 48.4061(a)
   48.4061(a) [Reserved]
26:18.0.1.1.6.5.12.3SECTION 48.4061(a)-1
   48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
26:18.0.1.1.6.5.12.4SECTION 48.4061(a)-2
   48.4061(a)-2 Bonding of importers.
26:18.0.1.1.6.5.12.5SECTION 48.4061(a)-3
   48.4061(a)-3 Definitions.
26:18.0.1.1.6.5.12.6SECTION 48.4061(a)-4
   48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
26:18.0.1.1.6.5.12.7SECTION 48.4061(a)-5
   48.4061(a)-5 Sale of automobile truck bodies and chassis.
26:18.0.1.1.6.5.12.8SECTION 48.4061(b)
   48.4061(b) [Reserved]
26:18.0.1.1.6.5.12.9SECTION 48.4061(b)-1
   48.4061(b)-1 Imposition of tax.
26:18.0.1.1.6.5.12.10SECTION 48.4061(b)-2
   48.4061(b)-2 Definition of parts or accessories.
26:18.0.1.1.6.5.12.11SECTION 48.4061(b)-3
   48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
26:18.0.1.1.6.5.12.12SECTION 48.4061-1
   48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
26:18.0.1.1.6.5.12.13SECTION 48.4062(a)
   48.4062(a) [Reserved]
26:18.0.1.1.6.5.12.14SECTION 48.4062(a)-1
   48.4062(a)-1 Specific parts or accessories.
26:18.0.1.1.6.5.12.15SECTION 48.4062(b)
   48.4062(b) [Reserved]
26:18.0.1.1.6.5.12.16SECTION 48.4062(b)-1
   48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
26:18.0.1.1.6.5.12.17SECTION 48.4063-1
   48.4063-1 Tax-free sales of bodies to chassis manufacturers.
26:18.0.1.1.6.5.12.18SECTION 48.4063-2
   48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
26:18.0.1.1.6.5.12.19SECTION 48.4063-3
   48.4063-3 Other tax-free sales.
26:18.0.1.1.6.5.12.20SECTION 48.4064-1
   48.4064-1 Gas guzzler tax.
26:18.0.1.1.6.5.13SUBJGRP 13
Tires, Tubes, and Tread Rubber
26:18.0.1.1.6.5.13.21SECTION 48.4071-1
   48.4071-1 Imposition and rates of tax.
26:18.0.1.1.6.5.13.22SECTION 48.4071-2
   48.4071-2 Determination of weight.
26:18.0.1.1.6.5.13.23SECTION 48.4071-3
   48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
26:18.0.1.1.6.5.13.24SECTION 48.4071-4
   48.4071-4 Original equipment tires on imported articles.
26:18.0.1.1.6.5.13.25SECTION 48.4072-1
   48.4072-1 Definitions.
26:18.0.1.1.6.5.13.26SECTION 48.4073
   48.4073 [Reserved]
26:18.0.1.1.6.5.13.27SECTION 48.4073-1
   48.4073-1 Exemption of tires of certain sizes.
26:18.0.1.1.6.5.13.28SECTION 48.4073-2
   48.4073-2 Exemption of tires with internal wire fastening.
26:18.0.1.1.6.5.13.29SECTION 48.4073-3
   48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
26:18.0.1.1.6.5.13.30SECTION 48.4073-4
   48.4073-4 Other tax-free sales.
26:18.0.1.1.6.5.14SUBJGRP 14
Taxable Fuel
26:18.0.1.1.6.5.14.31SECTION 48.4081-1
   48.4081-1 Taxable fuel; definitions.
26:18.0.1.1.6.5.14.32SECTION 48.4081-2
   48.4081-2 Taxable fuel; tax on removal at a terminal rack.
26:18.0.1.1.6.5.14.33SECTION 48.4081-3
   48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack.
26:18.0.1.1.6.5.14.34SECTION 48.4081-4
   48.4081-4 Gasoline; special rules for gasoline blendstocks.
26:18.0.1.1.6.5.14.35SECTION 48.4081-5
   48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
26:18.0.1.1.6.5.14.36SECTION 48.4081-6
   48.4081-6 Gasoline; gasohol.
26:18.0.1.1.6.5.14.37SECTION 48.4081-7
   48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
26:18.0.1.1.6.5.14.38SECTION 48.4081-8
   48.4081-8 Taxable fuel; measurement.
26:18.0.1.1.6.5.14.39SECTION 48.4082-1
   48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
26:18.0.1.1.6.5.14.40SECTION 48.4082-1T
   48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
26:18.0.1.1.6.5.14.41SECTION 48.4082-2
   48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
26:18.0.1.1.6.5.14.42SECTION 48.4082-3
   48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
26:18.0.1.1.6.5.14.43SECTION 48.4082-4
   48.4082-4 Diesel fuel and kerosene; back-up tax.
26:18.0.1.1.6.5.14.44SECTION 48.4082-5
   48.4082-5 Diesel fuel and kerosene; Alaska.
26:18.0.1.1.6.5.14.45SECTION 48.4082-6
   48.4082-6 Kerosene; exemption for aviation-grade kerosene.
26:18.0.1.1.6.5.14.46SECTION 48.4082-7
   48.4082-7 Kerosene; exemption for feedstock purposes.
26:18.0.1.1.6.5.14.47SECTION 48.4083-1
   48.4083-1 Taxable fuel; administrative authority.
26:18.0.1.1.6.5.14.48SECTION 48.4091-3
   48.4091-3 {Reserved]
26:18.0.1.1.6.5.14.49SECTION 48.4101-1
   48.4101-1 Taxable fuel; registration.
26:18.0.1.1.6.5.14.50SECTION 48.4101-2
   48.4101-2 Information reporting.
26:18.0.1.1.6.5.14.51SECTION 48.4102-1
   48.4102-1 Inspection of records by State or local tax officers.