---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part48/subpartH"
level: "subpart"
label: "Subpart H"
heading: "Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part48-subpartH"
sections_count: 51
---

# Subpart H — Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes › Part 48 — Manufacturers and Retailers Excise Taxes

## Sections

- [§48.4052-1. Heavy trucks and trailers; certification requirement.](/cfr/26/48.4052-1.md)
- [§48.4061(a). Reserved](/cfr/26/48.4061(a).md)
- [§48.4061(a)-1. Imposition of tax; exclusion for light-duty trucks, etc.](/cfr/26/48.4061(a)-1.md)
- [§48.4061(a)-2. Bonding of importers.](/cfr/26/48.4061(a)-2.md)
- [§48.4061(a)-3. Definitions.](/cfr/26/48.4061(a)-3.md)
- [§48.4061(a)-4. Parts or accessories sold on or in connection with chasis, bodies, etc.](/cfr/26/48.4061(a)-4.md)
- [§48.4061(a)-5. Sale of automobile truck bodies and chassis.](/cfr/26/48.4061(a)-5.md)
- [§48.4061(b). Reserved](/cfr/26/48.4061(b).md)
- [§48.4061(b)-1. Imposition of tax.](/cfr/26/48.4061(b)-1.md)
- [§48.4061(b)-2. Definition of parts or accessories.](/cfr/26/48.4061(b)-2.md)
- [§48.4061(b)-3. Rebuilt, reconditioned, or repaired parts or accessories.](/cfr/26/48.4061(b)-3.md)
- [§48.4061-1. Temporary regulations with respect to floor stock refunds or credits on cement mixers.](/cfr/26/48.4061-1.md)
- [§48.4062(a). Reserved](/cfr/26/48.4062(a).md)
- [§48.4062(a)-1. Specific parts or accessories.](/cfr/26/48.4062(a)-1.md)
- [§48.4062(b). Reserved](/cfr/26/48.4062(b).md)
- [§48.4062(b)-1. Rebuilt parts or accessories sold on an exchange basis.](/cfr/26/48.4062(b)-1.md)
- [§48.4063-1. Tax-free sales of bodies to chassis manufacturers.](/cfr/26/48.4063-1.md)
- [§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.](/cfr/26/48.4063-2.md)
- [§48.4063-3. Other tax-free sales.](/cfr/26/48.4063-3.md)
- [§48.4064-1. Gas guzzler tax.](/cfr/26/48.4064-1.md)
- [§48.4071-1. Imposition and rates of tax.](/cfr/26/48.4071-1.md)
- [§48.4071-2. Determination of weight.](/cfr/26/48.4071-2.md)
- [§48.4071-3. Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.](/cfr/26/48.4071-3.md)
- [§48.4071-4. Original equipment tires on imported articles.](/cfr/26/48.4071-4.md)
- [§48.4072-1. Definitions.](/cfr/26/48.4072-1.md)
- [§48.4073. Reserved](/cfr/26/48.4073.md)
- [§48.4073-1. Exemption of tires of certain sizes.](/cfr/26/48.4073-1.md)
- [§48.4073-2. Exemption of tires with internal wire fastening.](/cfr/26/48.4073-2.md)
- [§48.4073-3. Exemption of tread rubber used for recapping nonhighway tires.](/cfr/26/48.4073-3.md)
- [§48.4073-4. Other tax-free sales.](/cfr/26/48.4073-4.md)
- [§48.4081-1. Taxable fuel; definitions.](/cfr/26/48.4081-1.md)
- [§48.4081-2. Taxable fuel; tax on removal at a terminal rack.](/cfr/26/48.4081-2.md)
- [§48.4081-3. Taxable fuel; taxable events other than removal at the terminal rack.](/cfr/26/48.4081-3.md)
- [§48.4081-4. Gasoline; special rules for gasoline blendstocks.](/cfr/26/48.4081-4.md)
- [§48.4081-5. Taxable fuel; notification certificate of taxable fuel registrant.](/cfr/26/48.4081-5.md)
- [§48.4081-6. Gasoline; gasohol.](/cfr/26/48.4081-6.md)
- [§48.4081-7. Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).](/cfr/26/48.4081-7.md)
- [§48.4081-8. Taxable fuel; measurement.](/cfr/26/48.4081-8.md)
- [§48.4082-1. Diesel fuel and kerosene; exemption for dyed fuel.](/cfr/26/48.4082-1.md)
- [§48.4082-1T. Diesel fuel and kerosene; exemption for dyed fuel (temporary).](/cfr/26/48.4082-1T.md)
- [§48.4082-2. Diesel fuel and kerosene; notice required for dyed fuel.](/cfr/26/48.4082-2.md)
- [§48.4082-3. Diesel fuel and kerosene; visual inspection devices. [Reserved]](/cfr/26/48.4082-3.md)
- [§48.4082-4. Diesel fuel and kerosene; back-up tax.](/cfr/26/48.4082-4.md)
- [§48.4082-5. Diesel fuel and kerosene; Alaska.](/cfr/26/48.4082-5.md)
- [§48.4082-6. Kerosene; exemption for aviation-grade kerosene.](/cfr/26/48.4082-6.md)
- [§48.4082-7. Kerosene; exemption for feedstock purposes.](/cfr/26/48.4082-7.md)
- [§48.4083-1. Taxable fuel; administrative authority.](/cfr/26/48.4083-1.md)
- [§48.4091-3. Reserved](/cfr/26/48.4091-3.md)
- [§48.4101-1. Taxable fuel; registration.](/cfr/26/48.4101-1.md)
- [§48.4101-2. Information reporting.](/cfr/26/48.4101-2.md)
- [§48.4102-1. Inspection of records by State or local tax officers.](/cfr/26/48.4102-1.md)