[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: 26CFR48.4041-12]

[Page 74]
 
                       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 F--Special Fuels
 
Sec. 48.4041-12  Sales by United States, etc.

    The taxes imposed by section 4041 apply to the sale at retail of 
taxable liquid fuels by the United States or by any agency or 
instrumentality of the United States, unless by statute specifically 
exempted from these taxes. However, the exemptions from these taxes 
provided by section 4041 (f), (g), and (h) and the regulations 
thereunder contained in this subpart F are available to the extent 
therein provided.

[T.D. 8066, 51 FR 20, Jan. 2, 1986]