Title 26

PART 48 SUBPART M

Subpart M - Special Provisions Applicable to Manufacturers Taxes

26:18.0.1.1.6.10.15SUBJGRP 15
Use by Manufacturer or Importer Considered Sale
26:18.0.1.1.6.10.15.1SECTION 48.4216(a)-1
   48.4216(a)-1 Charges to be included in sale price.
26:18.0.1.1.6.10.15.2SECTION 48.4216(a)-2
   48.4216(a)-2 Exclusions from sale price.
26:18.0.1.1.6.10.15.3SECTION 48.4216(a)-3
   48.4216(a)-3 Other items relating to tax on sale price.
26:18.0.1.1.6.10.15.4SECTION 48.4216(b)-1
   48.4216(b)-1 Constructive sale price; scope and application.
26:18.0.1.1.6.10.15.5SECTION 48.4216(b)-2
   48.4216(b)-2 Constructive sale price; basic rules.
26:18.0.1.1.6.10.15.6SECTION 48.4216(b)-3
   48.4216(b)-3 Constructive sale price; special rule for arm's-length sales.
26:18.0.1.1.6.10.15.7SECTION 48.4216(b)-4
   48.4216(b)-4 Constructive sale price; affiliated corporations.
26:18.0.1.1.6.10.15.8SECTION 48.4216(c)-1
   48.4216(c)-1 Computation of tax on leases and installment sales.
26:18.0.1.1.6.10.15.9SECTION 48.4216(d)-1
   48.4216(d)-1 Sales of installment accounts.
26:18.0.1.1.6.10.15.10SECTION 48.4216(e)-1
   48.4216(e)-1 Exclusion of local advertising charges from sale price.
26:18.0.1.1.6.10.15.11SECTION 48.4216(e)-2
   48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
26:18.0.1.1.6.10.15.12SECTION 48.4216(e)-3
   48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
26:18.0.1.1.6.10.15.13SECTION 48.4216(f)-1
   48.4216(f)-1 Value of used components excluded from price of certain trucks.
26:18.0.1.1.6.10.15.14SECTION 48.4217-1
   48.4217-1 Lease considered as sale.
26:18.0.1.1.6.10.15.15SECTION 48.4217-2
   48.4217-2 Limitation on amount of tax applicable to certain leases.
26:18.0.1.1.6.10.15.16SECTION 48.4218-1
   48.4218-1 Tax on use by manufacturer, producer, or importer.
26:18.0.1.1.6.10.15.17SECTION 48.4218-2
   48.4218-2 Business or personal use of articles.
26:18.0.1.1.6.10.15.18SECTION 48.4218-3
   48.4218-3 Events subsequent to taxable use of article.
26:18.0.1.1.6.10.15.19SECTION 48.4218-4
   48.4218-4 Use in further manufacture.
26:18.0.1.1.6.10.15.20SECTION 48.4218-5
   48.4218-5 Computation of tax.
26:18.0.1.1.6.10.16SUBJGRP 16
Application of Tax in Case of Sales by Other Than Manufacturer or Importer
26:18.0.1.1.6.10.16.21SECTION 48.4219-1
   48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer.