Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 48
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9. Subpart O

Sections

• 48.6412-1
  § 48.6412-1 Floor stocks credit or refund.
• 48.6412-2
  § 48.6412-2 Definitions for purposes of floor stocks credit or refund.
• 48.6412-3
  § 48.6412-3 Amount of tax paid on each article.
• 48.6416(a)-1
  § 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
• 48.6416(a)-2
  § 48.6416(a)-2 Credit or refund of tax on special fuels.
• 48.6416(a)-3
  § 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32.
• 48.6416(b)(1)-1
  § 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax.
• 48.6416(b)(1)-2
  § 48.6416(b)(1)-2 Determination of price readjustments.
• 48.6416(b)(1)-3
  § 48.6416(b)(1)-3 Readjustment for local advertising charges.
• 48.6416(b)(1)-4
  § 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments.
• 48.6416(b)(2)-1
  § 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
• 48.6416(b)(2)-2
  § 48.6416(b)(2)-2 Exportations, uses, sales, and resales included.
• 48.6416(b)(2)-3
  § 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
• 48.6416(b)(2)-4
  § 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
• 48.6416(b)(3)-1
  § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
• 48.6416(b)(3)-2
  § 48.6416(b)(3)-2 Further manufacture included.
• 48.6416(b)(3)-3
  § 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
• 48.6416(b)(5)-1
  § 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
• 48.6416(c)-1
  § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
• 48.6416(e)-1
  § 48.6416(e)-1 Refund to exporter or shipper.
• 48.6416(f)-1
  § 48.6416(f)-1 Credit on returns.
• 48.6416(h)-1
  § 48.6416(h)-1 Accounting procedures for like articles.
• 48.6420-1
  § 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm.
• 48.6420-2
  § 48.6420-2 Time for filing claim for credit or payment.
• 48.6420-3
  § 48.6420-3 Exempt sales; other payments or refunds available.
• 48.6420-4
  § 48.6420-4 Meaning of terms.
• 48.6420-5
  § 48.6420-5 Applicable laws.
• 48.6420-6
  § 48.6420-6 Records to be kept in substantiation of credits or payments.
• 48.6420(a)-2
  § 48.6420(a)-2 Gasoline includible in claim.
• 48.6421-0
  § 48.6421-0 Off-highway business use.
• 48.6421-1
  § 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
• 48.6421-2
  § 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
• 48.6421-3
  § 48.6421-3 Time for filing claim for credit or payment.
• 48.6421-4
  § 48.6421-4 Meaning of terms.
• 48.6421-5
  § 48.6421-5 Exempt sales; other payments or refunds available.
• 48.6421-6
  § 48.6421-6 Applicable laws.
• 48.6421-7
  § 48.6421-7 Records to be kept in substantiation of credits or payments.
• 48.6427-0
  § 48.6427-0 Off-highway business use.
• 48.6427-1
  § 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
• 48.6427-2
  § 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
• 48.6427-3
  § 48.6427-3 Time for filing claim for credit or payment.
• 48.6427-4
  § 48.6427-4 Applicable laws.
• 48.6427-5
  § 48.6427-5 Records to be kept in substantiation of credits or payments.
• 48.6427-6
  § 48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
• 48.6427-8
  § 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers.
• 48.6427-9
  § 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
• 48.6427-10
  § 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps).
• 48.6427-11
  § 48.6427-11 Kerosene; claims by registered ultimate vendors (blending).
• 48.6715-1
  § 48.6715-1 Penalty for misuse of dyed fuel.