| 26:18.0.1.1.1 | PART 40
| PART 40 - EXCISE TAX PROCEDURAL REGULATIONS | |
| 26:18.0.1.1.1.0.1.1 | SECTION 40.0-1
| 40.0-1 Introduction. | |
| 26:18.0.1.1.1.0.1.2 | SECTION 40.6011(a)-1
| 40.6011(a)-1 Returns. | |
| 26:18.0.1.1.1.0.1.3 | SECTION 40.6011(a)-2
| 40.6011(a)-2 Final returns. | |
| 26:18.0.1.1.1.0.1.4 | SECTION 40.6060-1
| 40.6060-1 Reporting requirements for tax return preparers. | |
| 26:18.0.1.1.1.0.1.5 | SECTION 40.6071(a)-1
| 40.6071(a)-1 Time for filing returns. | |
| 26:18.0.1.1.1.0.1.6 | SECTION 40.6091-1
| 40.6091-1 Place for filing returns. | |
| 26:18.0.1.1.1.0.1.7 | SECTION 40.6101-1
| 40.6101-1 Period covered by returns. | |
| 26:18.0.1.1.1.0.1.8 | SECTION 40.6107-1
| 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:18.0.1.1.1.0.1.9 | SECTION 40.6109-1
| 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:18.0.1.1.1.0.1.10 | SECTION 40.6151(a)-1
| 40.6151(a)-1 Time and place for paying tax shown on return. | |
| 26:18.0.1.1.1.0.1.11 | SECTION 40.6302(a)-1
| 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer. | |
| 26:18.0.1.1.1.0.1.12 | SECTION 40.6302(c)-1
| 40.6302(c)-1 Deposits. | |
| 26:18.0.1.1.1.0.1.13 | SECTION 40.6302(c)-2
| 40.6302(c)-2 Special rules for September. | |
| 26:18.0.1.1.1.0.1.14 | SECTION 40.6302(c)-3
| 40.6302(c)-3 Deposits under chapter 33. | |
| 26:18.0.1.1.1.0.1.15 | SECTION 40.6694-1
| 40.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:18.0.1.1.1.0.1.16 | SECTION 40.6694-2
| 40.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:18.0.1.1.1.0.1.17 | SECTION 40.6694-3
| 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:18.0.1.1.1.0.1.18 | SECTION 40.6694-4
| 40.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:18.0.1.1.1.0.1.19 | SECTION 40.6695-1
| 40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:18.0.1.1.1.0.1.20 | SECTION 40.6696-1
| 40.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:18.0.1.1.1.0.1.21 | SECTION 40.7701-1
| 40.7701-1 Tax return preparer. | |
| 26:18.0.1.1.2 | PART 41
| PART 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES | |
| 26:18.0.1.1.2.1 | SUBPART A
| Subpart A - Introduction | |
| 26:18.0.1.1.2.1.1.1 | SECTION 41.0-1
| 41.0-1 Introduction. | |
| 26:18.0.1.1.2.2 | SUBPART B
| Subpart B - Tax on Use of Certain Highway Motor Vehicles | |
| 26:18.0.1.1.2.2.1.1 | SECTION 41.4481-1
| 41.4481-1 Imposition and computation of tax. | |
| 26:18.0.1.1.2.2.1.2 | SECTION 41.4481-2
| 41.4481-2 Persons liable for tax. | |
| 26:18.0.1.1.2.2.1.3 | SECTION 41.4481-3
| 41.4481-3 Registration. | |
| 26:18.0.1.1.2.2.1.4 | SECTION 41.4482(a)-1
| 41.4482(a)-1 Definition of highway motor vehicle. | |
| 26:18.0.1.1.2.2.1.5 | SECTION 41.4482(b)-1
| 41.4482(b)-1 Definition of taxable gross weight. | |
| 26:18.0.1.1.2.2.1.6 | SECTION 41.4482(c)-1
| 41.4482(c)-1 Definition of State, taxable period, use, and customarily used. | |
| 26:18.0.1.1.2.2.1.7 | SECTION 41.4483-1
| 41.4483-1 State exemption. | |
| 26:18.0.1.1.2.2.1.8 | SECTION 41.4483-2
| 41.4483-2 Exemption for certain transit-type buses. | |
| 26:18.0.1.1.2.2.1.9 | SECTION 41.4483-3
| 41.4483-3 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways. | |
| 26:18.0.1.1.2.2.1.10 | SECTION 41.4483-4
| 41.4483-4 Application of exemptions. | |
| 26:18.0.1.1.2.2.1.11 | SECTION 41.4483-6
| 41.4483-6 Reduction in tax for trucks used in logging. | |
| 26:18.0.1.1.2.3 | SUBPART C
| Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles | |
| 26:18.0.1.1.2.3.1.1 | SECTION 41.6001-1
| 41.6001-1 Records. | |
| 26:18.0.1.1.2.3.1.2 | SECTION 41.6001-2
| 41.6001-2 Proof of payment for State registration purposes. | |
| 26:18.0.1.1.2.3.1.3 | SECTION 41.6001-3
| 41.6001-3 Proof of payment for entry into the United States. | |
| 26:18.0.1.1.2.3.1.4 | SECTION 41.6011(a)-1
| 41.6011(a)-1 Returns. | |
| 26:18.0.1.1.2.3.1.5 | SECTION 41.6060-1
| 41.6060-1 Reporting requirements for tax return preparers. | |
| 26:18.0.1.1.2.3.1.6 | SECTION 41.6071(a)-1
| 41.6071(a)-1 Time for filing returns. | |
| 26:18.0.1.1.2.3.1.7 | SECTION 41.6091-1
| 41.6091-1 Place for filing returns. | |
| 26:18.0.1.1.2.3.1.8 | SECTION 41.6101-1
| 41.6101-1 Period covered by returns. | |
| 26:18.0.1.1.2.3.1.9 | SECTION 41.6107-1
| 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:18.0.1.1.2.3.1.10 | SECTION 41.6109-1
| 41.6109-1 Identifying numbers. | |
| 26:18.0.1.1.2.3.1.11 | SECTION 41.6109-2
| 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008. | |
| 26:18.0.1.1.2.3.1.12 | SECTION 41.6151(a)-1
| 41.6151(a)-1 Time and place for paying tax. | |
| 26:18.0.1.1.2.3.1.13 | SECTION 41.6694-1
| 41.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:18.0.1.1.2.3.1.14 | SECTION 41.6694-2
| 41.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:18.0.1.1.2.3.1.15 | SECTION 41.6694-3
| 41.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:18.0.1.1.2.3.1.16 | SECTION 41.6694-4
| 41.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:18.0.1.1.2.3.1.17 | SECTION 41.6695-1
| 41.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:18.0.1.1.2.3.1.18 | SECTION 41.6696-1
| 41.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:18.0.1.1.2.3.1.19 | SECTION 41.7701-1
| 41.7701-1 Tax return preparer. | |
| 26:18.0.1.1.3 | PART 43
| PART 43 - EXCISE TAX ON TRANSPORTATION BY WATER | |
| 26:18.0.1.1.3.0.1.1 | SECTION 43.0-1
| 43.0-1 Introduction. | |
| 26:18.0.1.1.3.0.1.2 | SECTION 43.4471-1
| 43.4471-1 Imposition of tax. | |
| 26:18.0.1.1.3.0.1.3 | SECTION 43.4472-1
| 43.4472-1 Definitions. | |
| 26:18.0.1.1.4 | PART 44
| PART 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 | |
| 26:18.0.1.1.4.1 | SUBPART A
| Subpart A - Introduction | |
| 26:18.0.1.1.4.1.3.1 | SECTION 44.0-1
| 44.0-1 Introduction. | |
| 26:18.0.1.1.4.1.3.2 | SECTION 44.0-2
| 44.0-2 General definitions and use of terms. | |
| 26:18.0.1.1.4.1.3.3 | SECTION 44.0-3
| 44.0-3 Scope of regulations. | |
| 26:18.0.1.1.4.1.3.4 | SECTION 44.0-4
| 44.0-4 Extent to which the regulations in this part supersede prior regulations. | |
| 26:18.0.1.1.4.2 | SUBPART B
| Subpart B - Tax on Wagers | |
| 26:18.0.1.1.4.2.3.1 | SECTION 44.4401-1
| 44.4401-1 Imposition of tax. | |
| 26:18.0.1.1.4.2.3.2 | SECTION 44.4401-2
| 44.4401-2 Person liable for tax. | |
| 26:18.0.1.1.4.2.3.3 | SECTION 44.4401-3
| 44.4401-3 When tax attaches. | |
| 26:18.0.1.1.4.2.3.4 | SECTION 44.4402-1
| 44.4402-1 Exemptions. | |
| 26:18.0.1.1.4.2.3.5 | SECTION 44.4403-1
| 44.4403-1 Daily record. | |
| 26:18.0.1.1.4.2.3.6 | SECTION 44.4404-1
| 44.4404-1 Territorial extent. | |
| 26:18.0.1.1.4.3 | SUBPART C
| Subpart C - Occupational Tax | |
| 26:18.0.1.1.4.3.3.1 | SECTION 44.4411-1
| 44.4411-1 Imposition of tax. | |
| 26:18.0.1.1.4.3.3.2 | SECTION 44.4412-1
| 44.4412-1 Registration. | |
| 26:18.0.1.1.4.3.3.3 | SECTION 44.4413-1
| 44.4413-1 Certain provisions made applicable. | |
| 26:18.0.1.1.4.4 | SUBPART D
| Subpart D - Miscellaneous and General Provisions Applicable to Taxes on Wagering | |
| 26:18.0.1.1.4.4.3 | SUBJGRP 3
| Miscellaneous Provisions | |
| 26:18.0.1.1.4.4.3.1 | SECTION 44.4421-1
| 44.4421-1 Definitions. | |
| 26:18.0.1.1.4.4.3.2 | SECTION 44.4422-1
| 44.4422-1 Doing business in violation of Federal or State law. | |
| 26:18.0.1.1.4.4.4 | SUBJGRP 4
| General Provisions Relating to Occupational Taxes | |
| 26:18.0.1.1.4.4.4.3 | SECTION 44.4901-1
| 44.4901-1 Payment of special tax. | |
| 26:18.0.1.1.4.4.4.4 | SECTION 44.4902-1
| 44.4902-1 Partnership liability. | |
| 26:18.0.1.1.4.4.4.5 | SECTION 44.4905-1
| 44.4905-1 Change of ownership. | |
| 26:18.0.1.1.4.4.4.6 | SECTION 44.4905-2
| 44.4905-2 Change of address. | |
| 26:18.0.1.1.4.4.4.7 | SECTION 44.4905-3
| 44.4905-3 Liability for failure to register change or removal. | |
| 26:18.0.1.1.4.4.4.8 | SECTION 44.4906-1
| 44.4906-1 Cross reference. | |
| 26:18.0.1.1.4.5 | SUBPART E
| Subpart E - Administrative Provisions of Special Application to the Taxes on Wagering | |
| 26:18.0.1.1.4.5.5.1 | SECTION 44.6001-1
| 44.6001-1 Record requirements. | |
| 26:18.0.1.1.4.5.5.2 | SECTION 44.6011(a)-1
| 44.6011(a)-1 Returns. | |
| 26:18.0.1.1.4.5.5.3 | SECTION 44.6060-1
| 44.6060-1 Reporting requirements for tax return preparers. | |
| 26:18.0.1.1.4.5.5.4 | SECTION 44.6071-1
| 44.6071-1 Time for filing return. | |
| 26:18.0.1.1.4.5.5.5 | SECTION 44.6091-1
| 44.6091-1 Place for filing returns. | |
| 26:18.0.1.1.4.5.5.6 | SECTION 44.6107-1
| 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:18.0.1.1.4.5.5.7 | SECTION 44.6109-1
| 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:18.0.1.1.4.5.5.8 | SECTION 44.6151-1
| 44.6151-1 Time and place for paying taxes. | |
| 26:18.0.1.1.4.5.5.9 | SECTION 44.6419-1
| 44.6419-1 Credit or refund generally. | |
| 26:18.0.1.1.4.5.5.10 | SECTION 44.6419-2
| 44.6419-2 Credit or refund on wagers laid off by taxpayer. | |
| 26:18.0.1.1.4.5.5.11 | SECTION 44.6694-1
| 44.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:18.0.1.1.4.5.5.12 | SECTION 44.6694-2
| 44.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:18.0.1.1.4.5.5.13 | SECTION 44.6694-3
| 44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:18.0.1.1.4.5.5.14 | SECTION 44.6694-4
| 44.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:18.0.1.1.4.5.5.15 | SECTION 44.6695-1
| 44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:18.0.1.1.4.5.5.16 | SECTION 44.6696-1
| 44.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:18.0.1.1.4.5.5.17 | SECTION 44.7262-1
| 44.7262-1 Failure to pay special tax. | |
| 26:18.0.1.1.4.5.5.18 | SECTION 44.7701-1
| 44.7701-1 Tax return preparer. | |
| 26:18.0.1.1.5 | PART 46
| PART 46 - EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM | |
| 26:18.0.1.1.5.1 | SUBPART A
| Subpart A - Introduction | |
| 26:18.0.1.1.5.1.5.1 | SECTION 46.0-1
| 46.0-1 Introduction. | |
| 26:18.0.1.1.5.2 | SUBPART B
| Subpart B - Tax on Policies Issued by Foreign Insurers | |
| 26:18.0.1.1.5.2.5.1 | SECTION 46.4371-1
| 46.4371-1 Applicability of subpart. | |
| 26:18.0.1.1.5.2.5.2 | SECTION 46.4371-2
| 46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax. | |
| 26:18.0.1.1.5.2.5.3 | SECTION 46.4371-3
| 46.4371-3 Rate and computation of tax. | |
| 26:18.0.1.1.5.2.5.4 | SECTION 46.4371-4
| 46.4371-4 Records required with respect to foreign insurance policies. | |
| 26:18.0.1.1.5.2.5.5 | SECTION 46.4374-1
| 46.4374-1 Liability for tax. | |
| 26:18.0.1.1.5.3 | SUBPART C
| Subpart C - Fees on Insured and Self-insured Health Plans | |
| 26:18.0.1.1.5.3.5.1 | SECTION 46.4375-1
| 46.4375-1 Fee on issuers of specified health insurance policies. | |
| 26:18.0.1.1.5.3.5.2 | SECTION 46.4376-1
| 46.4376-1 Fee on sponsors of self-insured health plans. | |
| 26:18.0.1.1.5.3.5.3 | SECTION 46.4377-1
| 46.4377-1 Definitions and special rules. | |
| 26:18.0.1.1.5.4 | SUBPART D
| Subpart D - Excise Tax on Obligations Not in Registered Form | |
| 26:18.0.1.1.5.4.5.1 | SECTION 46.4701-1
| 46.4701-1 Tax on issuer of registration-required obligation not in registered form. | |
| 26:18.0.1.1.6 | PART 48
| PART 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES | |
| 26:18.0.1.1.6.1 | SUBPART A
| Subpart A - Introduction | |
| 26:18.0.1.1.6.1.11.1 | SECTION 48.0-1
| 48.0-1 Introduction. | |
| 26:18.0.1.1.6.1.11.2 | SECTION 48.0-2
| 48.0-2 General definitions and attachment of tax. | |
| 26:18.0.1.1.6.1.11.3 | SECTION 48.0-3
| 48.0-3 Exemption certificates. | |
| 26:18.0.1.1.6.2 | SUBPART B
| Subparts B-E [Reserved] | |
| 26:18.0.1.1.6.3 | SUBPART F
| Subpart F - Special Fuels | |
| 26:18.0.1.1.6.3.11.1 | SECTION 48.4041-0
| 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993. | |
| 26:18.0.1.1.6.3.11.2 | SECTION 48.4041-3
| 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats. | |
| 26:18.0.1.1.6.3.11.3 | SECTION 48.4041-4
| 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation. | |
| 26:18.0.1.1.6.3.11.4 | SECTION 48.4041-5
| 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application. | |
| 26:18.0.1.1.6.3.11.5 | SECTION 48.4041-6
| 48.4041-6 Application of tax on use of taxable liquid fuel. | |
| 26:18.0.1.1.6.3.11.6 | SECTION 48.4041-7
| 48.4041-7 Dual use of taxable liquid fuel. | |
| 26:18.0.1.1.6.3.11.7 | SECTION 48.4041-8
| 48.4041-8 Definitions. | |
| 26:18.0.1.1.6.3.11.8 | SECTION 48.4041-9
| 48.4041-9 Exemption for farm use. | |
| 26:18.0.1.1.6.3.11.9 | SECTION 48.4041-10
| 48.4041-10 Exemption for use as supplies for vessels or aircraft. | |
| 26:18.0.1.1.6.3.11.10 | SECTION 48.4041-11
| 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered. | |
| 26:18.0.1.1.6.3.11.11 | SECTION 48.4041-12
| 48.4041-12 Sales by United States, etc. | |
| 26:18.0.1.1.6.3.11.12 | SECTION 48.4041-13
| 48.4041-13 Other credits or refunds. | |
| 26:18.0.1.1.6.3.11.13 | SECTION 48.4041-14
| 48.4041-14 Exemption for sale to or use by certain aircraft museums. | |
| 26:18.0.1.1.6.3.11.14 | SECTION 48.4041-15
| 48.4041-15 Sales to States or political subdivisions thereof. | |
| 26:18.0.1.1.6.3.11.15 | SECTION 48.4041-16
| 48.4041-16 Sales for export. | |
| 26:18.0.1.1.6.3.11.16 | SECTION 48.4041-17
| 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations. | |
| 26:18.0.1.1.6.3.11.17 | SECTION 48.4041-18
| 48.4041-18 [Reserved] | |
| 26:18.0.1.1.6.3.11.18 | SECTION 48.4041-19
| 48.4041-19 Exemption for qualified methanol and ethanol fuel. | |
| 26:18.0.1.1.6.3.11.19 | SECTION 48.4041-20
| 48.4041-20 Partially exempt methanol and ethanol fuel. | |
| 26:18.0.1.1.6.3.11.20 | SECTION 48.4041-21
| 48.4041-21 Compressed natural gas (CNG). | |
| 26:18.0.1.1.6.4 | SUBPART G
| Subpart G - Fuel Used on Inland Waterways | |
| 26:18.0.1.1.6.4.11.1 | SECTION 48.4042-1
| 48.4042-1 Tax on fuel used in commercial waterway transportation. | |
| 26:18.0.1.1.6.4.11.2 | SECTION 48.4042-2
| 48.4042-2 Special rules. | |
| 26:18.0.1.1.6.4.11.3 | SECTION 48.4042-3
| 48.4042-3 Certain types of commercial waterway transportation excluded. | |
| 26:18.0.1.1.6.5 | SUBPART H
| Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel | |
| 26:18.0.1.1.6.5.11 | SUBJGRP 11
| Automotive and Related Items | |
| 26:18.0.1.1.6.5.12 | SUBJGRP 12
| motor vehicles | |
| 26:18.0.1.1.6.5.12.1 | SECTION 48.4052-1
| 48.4052-1 Heavy trucks and trailers; certification requirement. | |
| 26:18.0.1.1.6.5.12.2 | SECTION 48.4061(a)
| 48.4061(a) [Reserved] | |
| 26:18.0.1.1.6.5.12.3 | SECTION 48.4061(a)-1
| 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc. | |
| 26:18.0.1.1.6.5.12.4 | SECTION 48.4061(a)-2
| 48.4061(a)-2 Bonding of importers. | |
| 26:18.0.1.1.6.5.12.5 | SECTION 48.4061(a)-3
| 48.4061(a)-3 Definitions. | |
| 26:18.0.1.1.6.5.12.6 | SECTION 48.4061(a)-4
| 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc. | |
| 26:18.0.1.1.6.5.12.7 | SECTION 48.4061(a)-5
| 48.4061(a)-5 Sale of automobile truck bodies and chassis. | |
| 26:18.0.1.1.6.5.12.8 | SECTION 48.4061(b)
| 48.4061(b) [Reserved] | |
| 26:18.0.1.1.6.5.12.9 | SECTION 48.4061(b)-1
| 48.4061(b)-1 Imposition of tax. | |
| 26:18.0.1.1.6.5.12.10 | SECTION 48.4061(b)-2
| 48.4061(b)-2 Definition of parts or accessories. | |
| 26:18.0.1.1.6.5.12.11 | SECTION 48.4061(b)-3
| 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories. | |
| 26:18.0.1.1.6.5.12.12 | SECTION 48.4061-1
| 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. | |
| 26:18.0.1.1.6.5.12.13 | SECTION 48.4062(a)
| 48.4062(a) [Reserved] | |
| 26:18.0.1.1.6.5.12.14 | SECTION 48.4062(a)-1
| 48.4062(a)-1 Specific parts or accessories. | |
| 26:18.0.1.1.6.5.12.15 | SECTION 48.4062(b)
| 48.4062(b) [Reserved] | |
| 26:18.0.1.1.6.5.12.16 | SECTION 48.4062(b)-1
| 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis. | |
| 26:18.0.1.1.6.5.12.17 | SECTION 48.4063-1
| 48.4063-1 Tax-free sales of bodies to chassis manufacturers. | |
| 26:18.0.1.1.6.5.12.18 | SECTION 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. | |
| 26:18.0.1.1.6.5.12.19 | SECTION 48.4063-3
| 48.4063-3 Other tax-free sales. | |
| 26:18.0.1.1.6.5.12.20 | SECTION 48.4064-1
| 48.4064-1 Gas guzzler tax. | |
| 26:18.0.1.1.6.5.13 | SUBJGRP 13
| Tires, Tubes, and Tread Rubber | |
| 26:18.0.1.1.6.5.13.21 | SECTION 48.4071-1
| 48.4071-1 Imposition and rates of tax. | |
| 26:18.0.1.1.6.5.13.22 | SECTION 48.4071-2
| 48.4071-2 Determination of weight. | |
| 26:18.0.1.1.6.5.13.23 | SECTION 48.4071-3
| 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet. | |
| 26:18.0.1.1.6.5.13.24 | SECTION 48.4071-4
| 48.4071-4 Original equipment tires on imported articles. | |
| 26:18.0.1.1.6.5.13.25 | SECTION 48.4072-1
| 48.4072-1 Definitions. | |
| 26:18.0.1.1.6.5.13.26 | SECTION 48.4073
| 48.4073 [Reserved] | |
| 26:18.0.1.1.6.5.13.27 | SECTION 48.4073-1
| 48.4073-1 Exemption of tires of certain sizes. | |
| 26:18.0.1.1.6.5.13.28 | SECTION 48.4073-2
| 48.4073-2 Exemption of tires with internal wire fastening. | |
| 26:18.0.1.1.6.5.13.29 | SECTION 48.4073-3
| 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires. | |
| 26:18.0.1.1.6.5.13.30 | SECTION 48.4073-4
| 48.4073-4 Other tax-free sales. | |
| 26:18.0.1.1.6.5.14 | SUBJGRP 14
| Taxable Fuel | |
| 26:18.0.1.1.6.5.14.31 | SECTION 48.4081-1
| 48.4081-1 Taxable fuel; definitions. | |
| 26:18.0.1.1.6.5.14.32 | SECTION 48.4081-2
| 48.4081-2 Taxable fuel; tax on removal at a terminal rack. | |
| 26:18.0.1.1.6.5.14.33 | SECTION 48.4081-3
| 48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack. | |
| 26:18.0.1.1.6.5.14.34 | SECTION 48.4081-4
| 48.4081-4 Gasoline; special rules for gasoline blendstocks. | |
| 26:18.0.1.1.6.5.14.35 | SECTION 48.4081-5
| 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant. | |
| 26:18.0.1.1.6.5.14.36 | SECTION 48.4081-6
| 48.4081-6 Gasoline; gasohol. | |
| 26:18.0.1.1.6.5.14.37 | SECTION 48.4081-7
| 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e). | |
| 26:18.0.1.1.6.5.14.38 | SECTION 48.4081-8
| 48.4081-8 Taxable fuel; measurement. | |
| 26:18.0.1.1.6.5.14.39 | SECTION 48.4082-1
| 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel. | |
| 26:18.0.1.1.6.5.14.40 | SECTION 48.4082-1T
| 48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary). | |
| 26:18.0.1.1.6.5.14.41 | SECTION 48.4082-2
| 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel. | |
| 26:18.0.1.1.6.5.14.42 | SECTION 48.4082-3
| 48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved] | |
| 26:18.0.1.1.6.5.14.43 | SECTION 48.4082-4
| 48.4082-4 Diesel fuel and kerosene; back-up tax. | |
| 26:18.0.1.1.6.5.14.44 | SECTION 48.4082-5
| 48.4082-5 Diesel fuel and kerosene; Alaska. | |
| 26:18.0.1.1.6.5.14.45 | SECTION 48.4082-6
| 48.4082-6 Kerosene; exemption for aviation-grade kerosene. | |
| 26:18.0.1.1.6.5.14.46 | SECTION 48.4082-7
| 48.4082-7 Kerosene; exemption for feedstock purposes. | |
| 26:18.0.1.1.6.5.14.47 | SECTION 48.4083-1
| 48.4083-1 Taxable fuel; administrative authority. | |
| 26:18.0.1.1.6.5.14.48 | SECTION 48.4091-3
| 48.4091-3 {Reserved] | |
| 26:18.0.1.1.6.5.14.49 | SECTION 48.4101-1
| 48.4101-1 Taxable fuel; registration. | |
| 26:18.0.1.1.6.5.14.50 | SECTION 48.4101-2
| 48.4101-2 Information reporting. | |
| 26:18.0.1.1.6.5.14.51 | SECTION 48.4102-1
| 48.4102-1 Inspection of records by State or local tax officers. | |
| 26:18.0.1.1.6.6 | SUBPART I
| Subpart I - Coal | |
| 26:18.0.1.1.6.6.15.1 | SECTION 48.4121-1
| 48.4121-1 Imposition and rate of tax on coal. | |
| 26:18.0.1.1.6.7 | SUBPART J
| Subpart J [Reserved] | |
| 26:18.0.1.1.6.8 | SUBPART K
| Subpart K - Sporting Goods | |
| 26:18.0.1.1.6.8.15.1 | SECTION 48.4161(a)
| 48.4161(a) [Reserved] | |
| 26:18.0.1.1.6.8.15.2 | SECTION 48.4161(a)-1
| 48.4161(a)-1 Imposition and rate of tax; fishing equipment. | |
| 26:18.0.1.1.6.8.15.3 | SECTION 48.4161(a)-2
| 48.4161(a)-2 Meaning of terms. | |
| 26:18.0.1.1.6.8.15.4 | SECTION 48.4161(a)-3
| 48.4161(a)-3 Parts and accessories. | |
| 26:18.0.1.1.6.8.15.5 | SECTION 48.4161(a)-4
| 48.4161(a)-4 Use considered sale. | |
| 26:18.0.1.1.6.8.15.6 | SECTION 48.4161(a)-5
| 48.4161(a)-5 Tax-free sales. | |
| 26:18.0.1.1.6.8.15.7 | SECTION 48.4161(b)
| 48.4161(b) [Reserved] | |
| 26:18.0.1.1.6.8.15.8 | SECTION 48.4161(b)-1
| 48.4161(b)-1 Imposition and rates of tax; bows and arrows. | |
| 26:18.0.1.1.6.8.15.9 | SECTION 48.4161(b)-2
| 48.4161(b)-2 Meaning of terms. | |
| 26:18.0.1.1.6.8.15.10 | SECTION 48.4161(b)-3
| 48.4161(b)-3 Use considered sale. | |
| 26:18.0.1.1.6.8.15.11 | SECTION 48.4161(b)-4
| 48.4161(b)-4 Tax-free sales. | |
| 26:18.0.1.1.6.8.15.12 | SECTION 48.4161(b)-5
| 48.4161(b)-5 Effective date. | |
| 26:18.0.1.1.6.9 | SUBPART L
| Subpart L - Taxable Medical Devices | |
| 26:18.0.1.1.6.9.15.1 | SECTION 48.4191-1
| 48.4191-1 Imposition and rate of tax. | |
| 26:18.0.1.1.6.9.15.2 | SECTION 48.4191-2
| 48.4191-2 Taxable medical device. | |
| 26:18.0.1.1.6.10 | SUBPART M
| Subpart M - Special Provisions Applicable to Manufacturers Taxes | |
| 26:18.0.1.1.6.10.15 | SUBJGRP 15
| Use by Manufacturer or Importer Considered Sale | |
| 26:18.0.1.1.6.10.15.1 | SECTION 48.4216(a)-1
| 48.4216(a)-1 Charges to be included in sale price. | |
| 26:18.0.1.1.6.10.15.2 | SECTION 48.4216(a)-2
| 48.4216(a)-2 Exclusions from sale price. | |
| 26:18.0.1.1.6.10.15.3 | SECTION 48.4216(a)-3
| 48.4216(a)-3 Other items relating to tax on sale price. | |
| 26:18.0.1.1.6.10.15.4 | SECTION 48.4216(b)-1
| 48.4216(b)-1 Constructive sale price; scope and application. | |
| 26:18.0.1.1.6.10.15.5 | SECTION 48.4216(b)-2
| 48.4216(b)-2 Constructive sale price; basic rules. | |
| 26:18.0.1.1.6.10.15.6 | SECTION 48.4216(b)-3
| 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales. | |
| 26:18.0.1.1.6.10.15.7 | SECTION 48.4216(b)-4
| 48.4216(b)-4 Constructive sale price; affiliated corporations. | |
| 26:18.0.1.1.6.10.15.8 | SECTION 48.4216(c)-1
| 48.4216(c)-1 Computation of tax on leases and installment sales. | |
| 26:18.0.1.1.6.10.15.9 | SECTION 48.4216(d)-1
| 48.4216(d)-1 Sales of installment accounts. | |
| 26:18.0.1.1.6.10.15.10 | SECTION 48.4216(e)-1
| 48.4216(e)-1 Exclusion of local advertising charges from sale price. | |
| 26:18.0.1.1.6.10.15.11 | SECTION 48.4216(e)-2
| 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments. | |
| 26:18.0.1.1.6.10.15.12 | SECTION 48.4216(e)-3
| 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements. | |
| 26:18.0.1.1.6.10.15.13 | SECTION 48.4216(f)-1
| 48.4216(f)-1 Value of used components excluded from price of certain trucks. | |
| 26:18.0.1.1.6.10.15.14 | SECTION 48.4217-1
| 48.4217-1 Lease considered as sale. | |
| 26:18.0.1.1.6.10.15.15 | SECTION 48.4217-2
| 48.4217-2 Limitation on amount of tax applicable to certain leases. | |
| 26:18.0.1.1.6.10.15.16 | SECTION 48.4218-1
| 48.4218-1 Tax on use by manufacturer, producer, or importer. | |
| 26:18.0.1.1.6.10.15.17 | SECTION 48.4218-2
| 48.4218-2 Business or personal use of articles. | |
| 26:18.0.1.1.6.10.15.18 | SECTION 48.4218-3
| 48.4218-3 Events subsequent to taxable use of article. | |
| 26:18.0.1.1.6.10.15.19 | SECTION 48.4218-4
| 48.4218-4 Use in further manufacture. | |
| 26:18.0.1.1.6.10.15.20 | SECTION 48.4218-5
| 48.4218-5 Computation of tax. | |
| 26:18.0.1.1.6.10.16 | SUBJGRP 16
| Application of Tax in Case of Sales by Other Than Manufacturer or Importer | |
| 26:18.0.1.1.6.10.16.21 | SECTION 48.4219-1
| 48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer. | |
| 26:18.0.1.1.6.11 | SUBPART N
| Subpart N - Exemptions, Registration, Etc. | |
| 26:18.0.1.1.6.11.17.1 | SECTION 48.4221-1
| 48.4221-1 Tax-free sales; general rule. | |
| 26:18.0.1.1.6.11.17.2 | SECTION 48.4221-2
| 48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture. | |
| 26:18.0.1.1.6.11.17.3 | SECTION 48.4221-3
| 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. | |
| 26:18.0.1.1.6.11.17.4 | SECTION 48.4221-4
| 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. | |
| 26:18.0.1.1.6.11.17.5 | SECTION 48.4221-5
| 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use. | |
| 26:18.0.1.1.6.11.17.6 | SECTION 48.4221-6
| 48.4221-6 Tax-free sales of articles to nonprofit educational organizations. | |
| 26:18.0.1.1.6.11.17.7 | SECTION 48.4221-7
| 48.4221-7 Tax-free sales of tires and tubes. | |
| 26:18.0.1.1.6.11.17.8 | SECTION 48.4221-8
| 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses. | |
| 26:18.0.1.1.6.11.17.9 | SECTION 48.4222(a)-1
| 48.4222(a)-1 Registration. | |
| 26:18.0.1.1.6.11.17.10 | SECTION 48.4222(b)-1
| 48.4222(b)-1 Exceptions to the requirement for registration. | |
| 26:18.0.1.1.6.11.17.11 | SECTION 48.4222(c)-1
| 48.4222(c)-1 Revocation or suspension of registration. | |
| 26:18.0.1.1.6.11.17.12 | SECTION 48.4222(d)-1
| 48.4222(d)-1 Registration in the case of certain other exemptions. | |
| 26:18.0.1.1.6.11.17.13 | SECTION 48.4223-1
| 48.4223-1 Special rules relating to further manufacture. | |
| 26:18.0.1.1.6.11.17.14 | SECTION 48.4225-1
| 48.4225-1 Exemption of articles manufactured or produced by Indians. | |
| 26:18.0.1.1.6.12 | SUBPART O
| Subpart O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes | |
| 26:18.0.1.1.6.12.17.1 | SECTION 48.6412-1
| 48.6412-1 Floor stocks credit or refund. | |
| 26:18.0.1.1.6.12.17.2 | SECTION 48.6412-2
| 48.6412-2 Definitions for purposes of floor stocks credit or refund. | |
| 26:18.0.1.1.6.12.17.3 | SECTION 48.6412-3
| 48.6412-3 Amount of tax paid on each article. | |
| 26:18.0.1.1.6.12.17.4 | SECTION 48.6416(a)-1
| 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes. | |
| 26:18.0.1.1.6.12.17.5 | SECTION 48.6416(a)-2
| 48.6416(a)-2 Credit or refund of tax on special fuels. | |
| 26:18.0.1.1.6.12.17.6 | SECTION 48.6416(a)-3
| 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32. | |
| 26:18.0.1.1.6.12.17.7 | SECTION 48.6416(b)(1)-1
| 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax. | |
| 26:18.0.1.1.6.12.17.8 | SECTION 48.6416(b)(1)-2
| 48.6416(b)(1)-2 Determination of price readjustments. | |
| 26:18.0.1.1.6.12.17.9 | SECTION 48.6416(b)(1)-3
| 48.6416(b)(1)-3 Readjustment for local advertising charges. | |
| 26:18.0.1.1.6.12.17.10 | SECTION 48.6416(b)(1)-4
| 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments. | |
| 26:18.0.1.1.6.12.17.11 | SECTION 48.6416(b)(2)-1
| 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax. | |
| 26:18.0.1.1.6.12.17.12 | SECTION 48.6416(b)(2)-2
| 48.6416(b)(2)-2 Exportations, uses, sales, and resales included. | |
| 26:18.0.1.1.6.12.17.13 | SECTION 48.6416(b)(2)-3
| 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. | |
| 26:18.0.1.1.6.12.17.14 | SECTION 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. | |
| 26:18.0.1.1.6.12.17.15 | SECTION 48.6416(b)(3)-1
| 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax. | |
| 26:18.0.1.1.6.12.17.16 | SECTION 48.6416(b)(3)-2
| 48.6416(b)(3)-2 Further manufacture included. | |
| 26:18.0.1.1.6.12.17.17 | SECTION 48.6416(b)(3)-3
| 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture. | |
| 26:18.0.1.1.6.12.17.18 | SECTION 48.6416(b)(5)-1
| 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax. | |
| 26:18.0.1.1.6.12.17.19 | SECTION 48.6416(c)-1
| 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. | |
| 26:18.0.1.1.6.12.17.20 | SECTION 48.6416(e)-1
| 48.6416(e)-1 Refund to exporter or shipper. | |
| 26:18.0.1.1.6.12.17.21 | SECTION 48.6416(f)-1
| 48.6416(f)-1 Credit on returns. | |
| 26:18.0.1.1.6.12.17.22 | SECTION 48.6416(h)-1
| 48.6416(h)-1 Accounting procedures for like articles. | |
| 26:18.0.1.1.6.12.17.23 | SECTION 48.6420-1
| 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm. | |
| 26:18.0.1.1.6.12.17.24 | SECTION 48.6420-2
| 48.6420-2 Time for filing claim for credit or payment. | |
| 26:18.0.1.1.6.12.17.25 | SECTION 48.6420-3
| 48.6420-3 Exempt sales; other payments or refunds available. | |
| 26:18.0.1.1.6.12.17.26 | SECTION 48.6420-4
| 48.6420-4 Meaning of terms. | |
| 26:18.0.1.1.6.12.17.27 | SECTION 48.6420-5
| 48.6420-5 Applicable laws. | |
| 26:18.0.1.1.6.12.17.28 | SECTION 48.6420-6
| 48.6420-6 Records to be kept in substantiation of credits or payments. | |
| 26:18.0.1.1.6.12.17.29 | SECTION 48.6420(a)-2
| 48.6420(a)-2 Gasoline includible in claim. | |
| 26:18.0.1.1.6.12.17.30 | SECTION 48.6421-0
| 48.6421-0 Off-highway business use. | |
| 26:18.0.1.1.6.12.17.31 | SECTION 48.6421-1
| 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes. | |
| 26:18.0.1.1.6.12.17.32 | SECTION 48.6421-2
| 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses. | |
| 26:18.0.1.1.6.12.17.33 | SECTION 48.6421-3
| 48.6421-3 Time for filing claim for credit or payment. | |
| 26:18.0.1.1.6.12.17.34 | SECTION 48.6421-4
| 48.6421-4 Meaning of terms. | |
| 26:18.0.1.1.6.12.17.35 | SECTION 48.6421-5
| 48.6421-5 Exempt sales; other payments or refunds available. | |
| 26:18.0.1.1.6.12.17.36 | SECTION 48.6421-6
| 48.6421-6 Applicable laws. | |
| 26:18.0.1.1.6.12.17.37 | SECTION 48.6421-7
| 48.6421-7 Records to be kept in substantiation of credits or payments. | |
| 26:18.0.1.1.6.12.17.38 | SECTION 48.6427-0
| 48.6427-0 Off-highway business use. | |
| 26:18.0.1.1.6.12.17.39 | SECTION 48.6427-1
| 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes. | |
| 26:18.0.1.1.6.12.17.40 | SECTION 48.6427-2
| 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses. | |
| 26:18.0.1.1.6.12.17.41 | SECTION 48.6427-3
| 48.6427-3 Time for filing claim for credit or payment. | |
| 26:18.0.1.1.6.12.17.42 | SECTION 48.6427-4
| 48.6427-4 Applicable laws. | |
| 26:18.0.1.1.6.12.17.43 | SECTION 48.6427-5
| 48.6427-5 Records to be kept in substantiation of credits or payments. | |
| 26:18.0.1.1.6.12.17.44 | SECTION 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. | |
| 26:18.0.1.1.6.12.17.45 | SECTION 48.6427-8
| 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers. | |
| 26:18.0.1.1.6.12.17.46 | SECTION 48.6427-9
| 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use). | |
| 26:18.0.1.1.6.12.17.47 | SECTION 48.6427-10
| 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps). | |
| 26:18.0.1.1.6.12.17.48 | SECTION 48.6427-11
| 48.6427-11 Kerosene; claims by registered ultimate vendors (blending). | |
| 26:18.0.1.1.6.12.17.49 | SECTION 48.6715-1
| 48.6715-1 Penalty for misuse of dyed fuel. | |
| 26:18.0.1.1.7 | PART 49
| PART 49 - FACILITIES AND SERVICES EXCISE TAXES | |
| 26:18.0.1.1.7.1 | SUBPART A
| Subpart A - Introduction | |
| 26:18.0.1.1.7.1.17.1 | SECTION 49.0-1
| 49.0-1 Introduction. | |
| 26:18.0.1.1.7.1.17.2 | SECTION 49.0-2
| 49.0-2 General definitions and use of terms. | |
| 26:18.0.1.1.7.2 | SUBPART B
| Subpart B [Reserved] | |
| 26:18.0.1.1.7.3 | SUBPART C
| Subpart C - Communications | |
| 26:18.0.1.1.7.3.17.1 | SECTION 49.4251-1
| 49.4251-1 Imposition of tax. | |
| 26:18.0.1.1.7.3.17.2 | SECTION 49.4251-2
| 49.4251-2 Rate and application of tax. | |
| 26:18.0.1.1.7.3.17.3 | SECTION 49.4251-3
| 49.4251-3 [Reserved] | |
| 26:18.0.1.1.7.3.17.4 | SECTION 49.4251-4
| 49.4251-4 Prepaid telephone cards. | |
| 26:18.0.1.1.7.3.17.5 | SECTION 49.4252-1
| 49.4252-1 [Reserved] | |
| 26:18.0.1.1.7.3.17.6 | SECTION 49.4252-2
| 49.4252-2 Toll telephone service. | |
| 26:18.0.1.1.7.3.17.7 | SECTION 49.4252-3
| 49.4252-3 [Reserved] | |
| 26:18.0.1.1.7.3.17.8 | SECTION 49.4252-4
| 49.4252-4 Provisions common to telephone and telegraph services. | |
| 26:18.0.1.1.7.3.17.9 | SECTION 49.4252-5
| 49.4252-5 Teletypewriter exchange service. | |
| 26:18.0.1.1.7.3.17.10 | SECTION 49.4253-1
| 49.4253-1 Exemption for certain coin-operated service. | |
| 26:18.0.1.1.7.3.17.11 | SECTION 49.4253-2
| 49.4253-2 Exemption for news services. | |
| 26:18.0.1.1.7.3.17.12 | SECTION 49.4253-3
| 49.4253-3 Exemption for certain organizations. | |
| 26:18.0.1.1.7.3.17.13 | SECTION 49.4253-4
| 49.4253-4 Exemption for servicemen in combat zone. | |
| 26:18.0.1.1.7.3.17.14 | SECTION 49.4253-5
| 49.4253-5 Exemption for items otherwise taxed. | |
| 26:18.0.1.1.7.3.17.15 | SECTION 49.4253-6
| 49.4253-6 Exemption for common carriers and communications companies. | |
| 26:18.0.1.1.7.3.17.16 | SECTION 49.4253-7
| 49.4253-7 Exemption for installation charges. | |
| 26:18.0.1.1.7.3.17.17 | SECTION 49.4253-8 - 49.4253-9
| 49.4253-8--49.4253-9 [Reserved] | |
| 26:18.0.1.1.7.3.17.18 | SECTION 49.4253-10
| 49.4253-10 Exemption for certain private communications services. | |
| 26:18.0.1.1.7.3.17.19 | SECTION 49.4253-11
| 49.4253-11 Use and retention of exemption certificates. | |
| 26:18.0.1.1.7.3.17.20 | SECTION 49.4253-12
| 49.4253-12 Cross reference. | |
| 26:18.0.1.1.7.3.17.21 | SECTION 49.4254-1
| 49.4254-1 Computation of tax. | |
| 26:18.0.1.1.7.3.17.22 | SECTION 49.4254-2
| 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones. | |
| 26:18.0.1.1.7.4 | SUBPART D
| Subpart D - Transportation of Persons | |
| 26:18.0.1.1.7.4.17.1 | SECTION 49.4261-1
| 49.4261-1 Imposition of tax; in general. | |
| 26:18.0.1.1.7.4.17.2 | SECTION 49.4261-2
| 49.4261-2 Application of tax. | |
| 26:18.0.1.1.7.4.17.3 | SECTION 49.4261-3
| 49.4261-3 Payments made within the United States. | |
| 26:18.0.1.1.7.4.17.4 | SECTION 49.4261-4
| 49.4261-4 Payments made within the United States; evidence of nontaxability. | |
| 26:18.0.1.1.7.4.17.5 | SECTION 49.4261-5
| 49.4261-5 Payments made outside the United States. | |
| 26:18.0.1.1.7.4.17.6 | SECTION 49.4261-6
| 49.4261-6 Payments made outside the United States; evidence of nontaxability. | |
| 26:18.0.1.1.7.4.17.7 | SECTION 49.4261-7
| 49.4261-7 Examples of payments subject to tax. | |
| 26:18.0.1.1.7.4.17.8 | SECTION 49.4261-8
| 49.4261-8 Examples of payments not subject to tax. | |
| 26:18.0.1.1.7.4.17.9 | SECTION 49.4261-9
| 49.4261-9 Mileage awards. | |
| 26:18.0.1.1.7.4.17.10 | SECTION 49.4261-10
| 49.4261-10 Aircraft management services. | |
| 26:18.0.1.1.7.4.17.11 | SECTION 49.4262-1
| 49.4262-1 Taxable transportation. | |
| 26:18.0.1.1.7.4.17.12 | SECTION 49.4262-2
| 49.4262-2 Exclusion of certain travel. | |
| 26:18.0.1.1.7.4.17.13 | SECTION 49.4262-3
| 49.4262-3 Definitions. | |
| 26:18.0.1.1.7.4.17.14 | SECTION 49.4263-1
| 49.4263-1 Duty to collect the tax; payments made outside the United States. | |
| 26:18.0.1.1.7.4.17.15 | SECTION 49.4263-2
| 49.4263-2 Duty to collect the tax in the case of certain refunds. | |
| 26:18.0.1.1.7.4.17.16 | SECTION 49.4263-3
| 49.4263-3 Special rule for the payment of tax. | |
| 26:18.0.1.1.7.4.17.17 | SECTION 49.4263-4
| 49.4263-4 Cross reference. | |
| 26:18.0.1.1.7.4.17.18 | SECTION 49.4263-5
| 49.4263-5 Round trips. | |
| 26:18.0.1.1.7.4.17.19 | SECTION 49.4263-6
| 49.4263-6 Transportation outside the northern portion of the Western Hemisphere. | |
| 26:18.0.1.1.7.5 | SUBPART E
| Subpart E - Transportation of Property | |
| 26:18.0.1.1.7.5.17.1 | SECTION 49.4271-1
| 49.4271-1 Tax on transportation of property by air. | |
| 26:18.0.1.1.7.5.17.2 | SECTION 49.4271-2
| 49.4271-2 Aircraft management services. | |
| 26:18.0.1.1.7.5.17.3 | SECTION 49.4281-1
| 49.4281-1 Small aircraft on nonestablished lines. | |
| 26:18.0.1.1.7.5.17.4 | SECTION 49.4282-1
| 49.4282-1 [Reserved] | |
| 26:18.0.1.1.7.6 | SUBPART F
| Subpart F - Collection of Tax By Persons Receiving Payment | |
| 26:18.0.1.1.7.6.17.1 | SECTION 49.4291-1
| 49.4291-1 Persons receiving payment must collect tax. | |
| 26:18.0.1.1.7.7 | SUBPART G
| Subpart G - Indoor Tanning Services | |
| 26:18.0.1.1.7.7.17.1 | SECTION 49.5000B-1
| 49.5000B-1 Indoor tanning services. | |