Subpart H — Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- §48.4052-1 Heavy trucks and trailers; certification requirement.
- §48.4061(a) Reserved
- §48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
- §48.4061(a)-2 Bonding of importers.
- §48.4061(a)-3 Definitions.
- §48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
- §48.4061(a)-5 Sale of automobile truck bodies and chassis.
- §48.4061(b) Reserved
- §48.4061(b)-1 Imposition of tax.
- §48.4061(b)-2 Definition of parts or accessories.
- §48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
- §48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- §48.4062(a) Reserved
- §48.4062(a)-1 Specific parts or accessories.
- §48.4062(b) Reserved
- §48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
- §48.4063-1 Tax-free sales of bodies to chassis manufacturers.
- §48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- §48.4063-3 Other tax-free sales.
- §48.4064-1 Gas guzzler tax.
- §48.4071-1 Imposition and rates of tax.
- §48.4071-2 Determination of weight.
- §48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- §48.4071-4 Original equipment tires on imported articles.
- §48.4072-1 Definitions.
- §48.4073 Reserved
- §48.4073-1 Exemption of tires of certain sizes.
- §48.4073-2 Exemption of tires with internal wire fastening.
- §48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
- §48.4073-4 Other tax-free sales.
- §48.4081-1 Taxable fuel; definitions.
- §48.4081-2 Taxable fuel; tax on removal at a terminal rack.
- §48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack.
- §48.4081-4 Gasoline; special rules for gasoline blendstocks.
- §48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
- §48.4081-6 Gasoline; gasohol.
- §48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- §48.4081-8 Taxable fuel; measurement.
- §48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
- §48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- §48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
- §48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
- §48.4082-4 Diesel fuel and kerosene; back-up tax.
- §48.4082-5 Diesel fuel and kerosene; Alaska.
- §48.4082-6 Kerosene; exemption for aviation-grade kerosene.
- §48.4082-7 Kerosene; exemption for feedstock purposes.
- §48.4083-1 Taxable fuel; administrative authority.
- §48.4091-3 Reserved
- §48.4101-1 Taxable fuel; registration.
- §48.4101-2 Information reporting.
- §48.4102-1 Inspection of records by State or local tax officers.