---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part48/subpartO"
level: "subpart"
label: "Subpart O"
heading: "Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part48-subpartO"
sections_count: 50
---

# Subpart O — Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

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

- [§48.6412-1. Floor stocks credit or refund.](/cfr/26/48.6412-1.md)
- [§48.6412-2. Definitions for purposes of floor stocks credit or refund.](/cfr/26/48.6412-2.md)
- [§48.6412-3. Amount of tax paid on each article.](/cfr/26/48.6412-3.md)
- [§48.6416(a)-1. Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.](/cfr/26/48.6416(a)-1.md)
- [§48.6416(a)-2. Credit or refund of tax on special fuels.](/cfr/26/48.6416(a)-2.md)
- [§48.6416(a)-3. Credit or refund of manufacturers tax under chapter 32.](/cfr/26/48.6416(a)-3.md)
- [§48.6416(b)(1)-1. Price readjustments causing overpayments of manufacturers tax.](/cfr/26/48.6416(b)(1)-1.md)
- [§48.6416(b)(1)-2. Determination of price readjustments.](/cfr/26/48.6416(b)(1)-2.md)
- [§48.6416(b)(1)-3. Readjustment for local advertising charges.](/cfr/26/48.6416(b)(1)-3.md)
- [§48.6416(b)(1)-4. Supporting evidence required in case of price readjustments.](/cfr/26/48.6416(b)(1)-4.md)
- [§48.6416(b)(2)-1. Certain exportations, uses, sales, or resales causing overpayments of tax.](/cfr/26/48.6416(b)(2)-1.md)
- [§48.6416(b)(2)-2. Exportations, uses, sales, and resales included.](/cfr/26/48.6416(b)(2)-2.md)
- [§48.6416(b)(2)-3. Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.](/cfr/26/48.6416(b)(2)-3.md)
- [§48.6416(b)(2)-4. Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.](/cfr/26/48.6416(b)(2)-4.md)
- [§48.6416(b)(3)-1. Tax-paid articles used for further manufacture and causing overpayments of tax.](/cfr/26/48.6416(b)(3)-1.md)
- [§48.6416(b)(3)-2. Further manufacture included.](/cfr/26/48.6416(b)(3)-2.md)
- [§48.6416(b)(3)-3. Supporting evidence required in case of tax-paid articles used for further manufacture.](/cfr/26/48.6416(b)(3)-3.md)
- [§48.6416(b)(5)-1. Return of installment accounts causing overpayments of tax.](/cfr/26/48.6416(b)(5)-1.md)
- [§48.6416(c)-1. Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.](/cfr/26/48.6416(c)-1.md)
- [§48.6416(e)-1. Refund to exporter or shipper.](/cfr/26/48.6416(e)-1.md)
- [§48.6416(f)-1. Credit on returns.](/cfr/26/48.6416(f)-1.md)
- [§48.6416(h)-1. Accounting procedures for like articles.](/cfr/26/48.6416(h)-1.md)
- [§48.6420-1. Credits or payments to ultimate purchaser of gasoline used on a farm.](/cfr/26/48.6420-1.md)
- [§48.6420-2. Time for filing claim for credit or payment.](/cfr/26/48.6420-2.md)
- [§48.6420-3. Exempt sales; other payments or refunds available.](/cfr/26/48.6420-3.md)
- [§48.6420-4. Meaning of terms.](/cfr/26/48.6420-4.md)
- [§48.6420-5. Applicable laws.](/cfr/26/48.6420-5.md)
- [§48.6420-6. Records to be kept in substantiation of credits or payments.](/cfr/26/48.6420-6.md)
- [§48.6420(a)-2. Gasoline includible in claim.](/cfr/26/48.6420(a)-2.md)
- [§48.6421-0. Off-highway business use.](/cfr/26/48.6421-0.md)
- [§48.6421-1. Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.](/cfr/26/48.6421-1.md)
- [§48.6421-2. Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.](/cfr/26/48.6421-2.md)
- [§48.6421-3. Time for filing claim for credit or payment.](/cfr/26/48.6421-3.md)
- [§48.6421-4. Meaning of terms.](/cfr/26/48.6421-4.md)
- [§48.6421-5. Exempt sales; other payments or refunds available.](/cfr/26/48.6421-5.md)
- [§48.6421-6. Applicable laws.](/cfr/26/48.6421-6.md)
- [§48.6421-7. Records to be kept in substantiation of credits or payments.](/cfr/26/48.6421-7.md)
- [§48.6427-0. Off-highway business use.](/cfr/26/48.6427-0.md)
- [§48.6427-1. Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.](/cfr/26/48.6427-1.md)
- [§48.6427-2. Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.](/cfr/26/48.6427-2.md)
- [§48.6427-3. Time for filing claim for credit or payment.](/cfr/26/48.6427-3.md)
- [§48.6427-4. Applicable laws.](/cfr/26/48.6427-4.md)
- [§48.6427-5. Records to be kept in substantiation of credits or payments.](/cfr/26/48.6427-5.md)
- [§48.6427-6. Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.](/cfr/26/48.6427-6.md)
- [§48.6427-8. Diesel fuel and kerosene; claims by ultimate purchasers.](/cfr/26/48.6427-8.md)
- [§48.6427-9. Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).](/cfr/26/48.6427-9.md)
- [§48.6427-10. Kerosene; claims by registered ultimate vendors (blocked pumps).](/cfr/26/48.6427-10.md)
- [§48.6427-11. Kerosene; claims by registered ultimate vendors (blending).](/cfr/26/48.6427-11.md)
- [§48.6435-1T. Dyed fuel refund.](/cfr/26/48.6435-1T.md)
- [§48.6715-1. Penalty for misuse of dyed fuel.](/cfr/26/48.6715-1.md)