[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: 26CFR48.4041-16]



[Page 66]

 

                       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.  48.4041-16  Sales for export.



    (a) General rule. In order for a sale to be exempt from tax under 

section 4041 as a sale for export, it is necessary that the liquid be 

(1) identified as having been sold by the retailer for export and (2) 

exported in due course. To establish exemption from tax in the case of a 

taxable article for export, it is necessary that the retailer maintain 

adequate records and have in his possession documentary evidence showing 

that the article was so sold.

    (b) Proof of exportation. Exportation may be evidenced by any one of 

(1) a copy of the export bill of lading issued by the delivering 

carrier, (2) a certificate by the agent or representative of the export 

carrier showing actual exportation of the liquid, (3) a certificate of 

landing signed by a customs officer of the foreign country to which the 

liquid is exported, or (4) a statement of the foreign consignee showing 

receipt of the liquid.

    (c) Shipment to possessions of the United States. The same 

provisions as relate to sales for export and proof of exportation will 

apply to sales for shipment to a possession of the United States, within 

the meaning of Sec.  48.0-2.



[T.D. 7536, 43 FR 13516, Mar. 31, 1978. Redesignated by T.D. 8066, 51 FR 

14, Jan. 2, 1986]