[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.0-1]

[Page 61]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                         Subpart A--Introduction
 
Sec. 48.0-1  Introduction.


    The regulations in this part 48 are designated ``Manufacturers and 
Retailers Excise Tax Regulations.'' The regulations relate to the excise 
taxes imposed by chapter 31 and 32 of the Internal Revenue Code. Chapter 
31 (relating to retail taxes) imposes tax on certain luxury items, 
special fuels, fuel used in commercial transportation on inland 
waterways, and heavy trucks and trailers. Chapter 32 (relating to 
manufacturers taxes) imposes tax on gas guzzler automobiles, highway-
type tires, taxable fuel, aviation fuel, coal, certain vaccines, and 
sporting goods. Although chapter 32 also imposes a tax on firearms, this 
tax is under the jurisdiction of the Bureau of Alcohol, Tobacco, and 
Firearms. See part 40 of this chapter for regulations relating to 
returns, payments, and deposits of taxes imposed by chapters 31 and 32 
(other than the tax on firearms imposed by section 4181).

[T.D. 8442, 57 FR 48186, Oct. 22, 1992, as amended by T.D. 8659, 61 FR 
10453, Mar. 14, 1996]