[Code of Federal Regulations] [Title 26, Volume 16] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR48.0-1] [Page 49-52] 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. Subpart A_Introduction Sec. 48.0-1 Introduction. 48.0-2 General definitions and attatchment of tax. 48.0-3 Exemption certificates. Subpart B-E [Reserved] Subpart F_Special Fuels 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993. 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats. 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation. 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application. 48.4041-6 Application of tax on use of taxable liquid fuel. 48.4041-7 Dual use of taxable liquid fuel. 48.4041-8 Definitions. 48.4041-9 Exemption for farm use. 48.4041-10 Exemption for use as supplies for vessels or aircraft. 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered. 48.4041-12 Sales by United States, etc. 48.4041-13 Other credits or refunds. 48.4041-14 Exemption for sale to or use by certain aircraft museums. 48.4041-15 Sales to States or political subdivisions thereof. 48.4041-16 Sales for export. 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations. 48.4041-18 Fuels containing alcohol. 48.4041-19 Exemption for qualified methanol and ethanol fuel. 48.4041-20 Partially exempt methanol and ethanol fuel. 48.4041-21 Compressed natural gas (CNG). Subpart G_Fuel Used on Inland Waterways 48.4042-1 Tax on fuel used in commercial waterway transportation. 48.4042-2 Special rules. 48.4042-3 Certain types of commercial waterway transportation excluded. Subpart H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items motor vehicles 48.4052-1 Heavy trucks and trailers; certification requirement. 48.4061(a) [Reserved] 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc. 48.4061(a)-2 Bonding of importers. 48.4061(a)-3 Definitions. 48.4061(a)-4 Parts or accessories sold on or in connection with chassis, bodies, etc. 48.4061(a)-5 Sale of automobile truck bodies and chassis. 48.4061(b) [Reserved] 48.4061(b)-1 Imposition of tax. 48.4061(b)-2 Definition of parts or accessories. 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories. 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. 48.4062(a) [Reserved] 48.4062(a)-1 Specific parts or accessories. 48.4062(b) [Reserved] 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis. 48.4063-1 Tax-free sales of bodies to chassis manufacturers. 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. 48.4063-3 Other tax-free sales. 48.4064-1 Gas guzzler tax. Tires, Tubes, and Tread Rubber 48.4071-1 Imposition and rates of tax. 48.4071-2 Determination of weight. 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet. 48.4071-4 Original equipment tires on imported articles. 48.4072-1 Definitions. 48.4073 [Reserved] 48.4073-1 Exemption of tires of certain sizes. 48.4073-2 Exemption of tires with internal wire fastening. 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires. 48.4073-4 Other tax-free sales. Taxable Fuel 48.4081-1 Taxable fuel; definitions. 48.4081-1T Taxable fuel; definitions (temporary). 48.4081-2 Taxable fuel; tax on removal at a terminal rack. 48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack. [[Page 50]] 48.4081-3T Taxable fuel; taxable events other than removal at the terminal rack (temporary). 48.4081-4 Gasoline; special rules for gasoline blendstocks. 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant. 48.4081-6 Gasoline; gasohol. 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e). 48.4081-8 Taxable fuel; measurement. 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel. 48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary). 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel. 48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved] 48.4082-4 Diesel fuel and kerosene; back-up tax. 48.4082-5 Diesel fuel and kerosene; Alaska. 48.4082-6 Kerosene; exemption for aviation-grade kerosene. 48.4082-7 Kerosene; exemption for feedstock purposes. 48.4083-1 Taxable fuel; administrative authority. 48.4091-3 Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4101-1 Taxable fuel; registration. 48.4101-1T Taxable fuel; registration (temporary). 48.4101-2 Information reporting. 48.4102-1 Inspection of records by State or local tax officers. Subpart I_Coal 48.4121-1 Imposition and rate of tax on coal. Subpart J [Reserved] Subpart K_Sporting Goods 48.4161(a) [Reserved] 48.4161(a)-1 Imposition and rate of tax; fishing equipment. 48.4161(a)-2 Meaning of terms. 48.4161(a)-3 Parts and accessories. 48.4161(a)-4 Use considered sale. 48.4161(a)-5 Tax-free sales. 48.4161(b) [Reserved] 48.4161(b)-1 Imposition and rates of tax; bows and arrows. 48.4161(b)-2 Meaning of terms. 48.4161(b)-3 Use considered sale. 48.4161(b)-4 Tax-free sales. 48.4161(b)-5 Effective date. Subpart L [Reserved] Subpart M_Special Provisions Applicable to Manufacturers Taxes 48.4216(a)-1 Charges to be included in sale price. 48.4216(a)-2 Exclusions from sale price. 48.4216(a)-3 Other items relating to tax on sale price. 48.4216(b)-1 Constructive sale price; scope and application. 48.4216(b)-2 Constructive sale price; basic rules. 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales. 48.4216(b)-4 Constructive sale price; affiliated corporations. 48.4216(c)-1 Computation of tax on leases and installment sales. 48.4216(d)-1 Sales of installment accounts. 48.4216(e)-1 Exclusion of local advertising charges from sale price. 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments. 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements. 48.4216(f)-1 Value of used components excluded from price of certain trucks. 48.4217-1 Lease considered as sale. 48.4217-2 Limitation on amount of tax applicable to certain leases. Use by Manufacturer or Importer Considered Sale 48.4218-1 Tax on use by manufacturer, producer, or importer. 48.4218-2 Business or personal use of articles. 48.4218-3 Events subsequent to taxable use of article. 48.4218-4 Use in further manufacture. 48.4218-5 Computation of tax. Application of Tax in Case of Sales by Other Than Manufacturer or Importer 48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer. Subpart N_Exemptions, Registration, Etc. 48.4221-1 Tax-free sales; general rule. 48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture. 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use. 48.4221-6 Tax-free sales of articles to non-profit educational organizations. 48.4221-7 Tax-free sales of tires and tubes. [[Page 51]] 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses. 48.4222(a)-1 Registration. 48.4222(b)-1 Exceptions to the requirement for registration. 48.4222(c)-1 Revocation or suspension of registration. 48.4222(d)-1 Registration in the case of certain other exemptions. 48.4223-1 Special rules relating to further manufacture. 48.4225-1 Exemption of articles manufactured or produced by Indians. Subpart O_Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes 48.6412-1 Floor stocks credit or refund. 48.6412-2 Definitions for purposes of floor stocks credit or refund. 48.6412-3 Amount of tax paid on each article. 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes. 48.6416(a)-2 Credit or refund of tax on special fuels. 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32. 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax. 48.6416(b)(1)-2 Determination of price readjustments. 48.6416(b)(1)-3 Readjustment for local advertising charges. 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments. 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax. 48.6416(b)(2)-2 Exportations, uses, sales, and resales included. 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels. 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax. 48.6416(b)(3)-2 Further manufacture included. 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture. 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax. 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. 48.6416(e)-1 Refund to exporter or shipper. 48.6416(f)-1 Credit on returns. 48.6416(h)-1 Accounting procedures for like articles. 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm. 48.6420-2 Time for filing claim for credit or payment. 48.6420-3 Exempt sales; other payments or refunds available. 48.6420-4 Meaning of terms. 48.6420-5 Applicable laws. 48.6420-6 Records to be kept in substantiation of credits or payments. 48.6420(a)-2 Gasoline includible in claim. 48.6421-0 Off-highway business use. 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes. 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses. 48.6421-3 Time for filing claim for credit or payment. 48.6421-4 Meaning of terms. 48.6421-5 Exempt sales; other payments or refunds available. 48.6421-6 Applicable laws. 48.6421-7 Records to be kept in substantiation of credits or payments. 48.6427-0 Off-highway business use. 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes. 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses. 48.6427-3 Time for filing claim for credit or payment. 48.6427-4 Applicable laws. 48.6427-5 Records to be kept in substantiation of credits or payments. 48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or shcool buses after July 31, 1984. 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers. 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use). 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps). 48.6427-11 Kerosene; claims by registered ultimate vendors (blending). 48.6715-1 Penalty for misuse of dyed fuel. Authority: 26 U.S.C. 7805, unless otherwise noted. Section 48.4052-1 also issued under 26 U.S.C. 4052(g). Section 48.4064-1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii). Section 48.4064-1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1). Section 48.4064-1(d)(5) also issued under 26 U.S.C. 4064(d)(2). Section 48.4081-4 also issued under 26 U.S.C. 4083(a)(2). Section 48.4081-6 also issued under 26 U.S.C. 4081(c); Section 48.4081-7 also issued under 26 U.S.C. 4081(e). [[Page 52]] Section 48.4082-1 also issued under 26 U.S.C. 4082. Section 48.4082-1T also issued under 26 U.S.C. 4082(a). Section 48.4082-2 also issued under 26 U.S.C. 4082. Section 48.4082-5 also issued under 26 U.S.C. 4082. Section 48.4082-6 also issued under 26 U.S.C. 4082(d). Section 48.4082-7 also issued under 26 U.S.C. 4082(d). Section 48.4101-1 also issued under 26 U.S.C. 4101(a). Section 48.4101-2 also issued under 26 U.S.C. 6071(a). Section 48.4221-3(e) also issued under 26 U.S.C. 4221(a). Section 48.6416(b)(2)-2(b) also issued under 26 U.S.C. 6416(b). Section 48.6427-8 also issued under 26 U.S.C. 6427(m). Section 48.6427-9 also issued under 26 U.S.C. 6427(m). Section 48.6427-10 also issued under 26 U.S.C. 6427(m). Section 48.6427-11 also issued under 26 U.S.C. 6427(m). 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]