[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: 26CFR48.4041-12]



[Page 65]

 

                       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]