CFR›Title 26›Chapter I›Part 48›Subpart M›Subject Group Use by Manufacturer or Importer Considered Sale ContainsSections 48.4218-1–48.4218-5CorpusDaily eCFRDisplayed edition2026-09-08Last updated2026-09-08 Sections 48.4218-1 § 48.4218-1 Tax on use by manufacturer, producer, or importer. 48.4218-2 § 48.4218-2 Business or personal use of articles. 48.4218-3 § 48.4218-3 Events subsequent to taxable use of article. 48.4218-4 § 48.4218-4 Use in further manufacture. 48.4218-5 § 48.4218-5 Computation of tax. Previous Application of Tax in Case of Sales by Other Than Manufacturer or Importer Application of Tax in Case of Sales by Other Than Manufacturer or Importer