[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: 26CFR48.4063-3]



[Page 96]

 

                       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 H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel

 

Sec.  48.4063-3  Other tax-free sales.



    For provisions relating to tax-free sales of articles referred to in 

section 4061, see:

    (a) Section 4221, relating to certain tax-free sales;

    (b) Section 4222, relating to registration; and

    (c) Section 4223, relating to special rules pertaining to further 

manufacture;



and the regulations thereunder contained in Subpart N of this part.



[T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 

42344, Sept. 27, 1982]