[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: 26CFR48.4041-13]



[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.  48.4041-13  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]