[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: 26CFR48.4041-13]

[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. 48.4041-13  Other credits or refunds.

    (a) In general. For provisions relating to credit or refund of tax 
paid on taxable liquid fuel resold by the purchaser, or used otherwise 
than for the purpose for which purchased, see section 6427 and the 
regulations thereunder contained in Subpart O of this part.
    (b) Tax-paid liquid fuel used by local transit systems. For 
provisions relating to credit or refund in the case of taxable liquid 
fuel used in vehicles while engaged in furnishing scheduled common 
carrier public passenger land transportation service along regular 
routes, see section 6427(b) and the regulations thereunder contained in 
Subpart O of this part.
    (c) Credit or refund of diesel fuel differential amount. For 
provisions relating to an income tax credit or refund of the increased 
diesel fuel tax for original purchasers of diesel-powered automobiles 
and light trucks, see section 6427(g) and the regulations thereunder 
contained in Subpart O of this part.

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