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Part 49—Facilities and Services Excise Taxes

Facilities and Services Excise Taxes

ContainsSubparts A–G
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 49—FACILITIES AND SERVICES EXCISE TAXES

Subparts

Authority26 U.S.C. 7805. Section 49.4251-4 also issued under 26 U.S.C. 4251(d).