---
kind: "section"
citation: "26 C.F.R. § 49.0-1"
title: "26"
number: "49.0-1"
heading: "Introduction."
url: "https://uscodex.org/cfr/26/49.0-1"
---

# §49.0-1. Introduction.


The regulations in this part 49 are designated “Facilities and Services Excise Tax Regulations.” The regulations relate to the taxes on communications and transportation by air imposed by chapter 33 of the Internal Revenue Code and the taxes on indoor tanning services imposed by [section 5000B](/cfr/26/5000B.md). See [part 40](/cfr/26/part40.md) of this chapter for regulations relating to returns, payments, and deposits of these taxes.


## Notes

### Amendments

[T.D. 9621, 78 FR 34876, June 11, 2013]

### Source

Source: T.D. 6430, 24 FR 9664, Dec. 3, 1959, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 7805. Section 49.4251-4 also issued under 26 U.S.C. 4251(d).

### Amendments

[T.D. 9621, 78 FR 34876, June 11, 2013]