26 CFR Part 48 - PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

  1. Subpart A—Introduction (§§ 48.0-1 - 48.0-3)
  2. Subparts B-E [Reserved]
  3. Subpart F—Special Fuels (§§ 48.4041-0 - 48.4041-21)
  4. Subpart G—Fuel Used on Inland Waterways (§§ 48.4042-1 - 48.4042-3)
  5. Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel (§§ 48.4052-1 - 48.4102-1)
  6. Subpart I—Coal (§ 48.4121-1)
  7. Subpart J [Reserved]
  8. Subpart K—Sporting Goods (§§ 48.4161(a) - 48.4161(b)-5)
  9. Subpart L—Taxable Medical Devices (§§ 48.4191-1 - 48.4191-2)
  10. Subpart M—Special Provisions Applicable to Manufacturers Taxes (§§ 48.4216(a)-1 - 48.4219-1)
  11. Subpart N—Exemptions, Registration, Etc. (§§ 48.4221-1 - 48.4225-1)
  12. Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes (§§ 48.6412-1 - 48.6715-1)
Authority:
26 U.S.C. 7805, unless otherwise noted.

Section 48.4052-1 also issued under 26 U.S.C. 4052(g).

Section 48.4064-1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii).

Section 48.4064-1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1).

Section 48.4064-1(d)(5) also issued under 26 U.S.C. 4064(d)(2).

Section 48.4081-4 also issued under 26 U.S.C. 4083(a)(2).

Section 48.4081-6 also issued under 26 U.S.C. 4081(c);

Section 48.4081-7 also issued under 26 U.S.C. 4081(e).

Section 48.4082-1 also issued under 26 U.S.C. 4082.

Section 48.4082-1T also issued under 26 U.S.C. 4082(a).

Section 48.4082-2 also issued under 26 U.S.C. 4082.

Section 48.4082-5 also issued under 26 U.S.C. 4082.

Section 48.4082-6 also issued under 26 U.S.C. 4082(d).

Section 48.4082-7 also issued under 26 U.S.C. 4082(d).

Section 48.4101-1 also issued under 26 U.S.C. 4101(a).

Section 48.4101-2 also issued under 26 U.S.C. 6071(a).

Section 48.4191-1 also issued under 26 U.S.C. 4191.

Section 48.4191-2 also issued under 26 U.S.C. 4191(b)(2).

Section 48.4221-3(e) also issued under 26 U.S.C. 4221(a).

Section 48.6416(b)(2)-2(b) also issued under 26 U.S.C. 6416(b).

Section 48.6427-8 also issued under 26 U.S.C. 6427(m).

Section 48.6427-9 also issued under 26 U.S.C. 6427(m).

Section 48.6427-10 also issued under 26 U.S.C. 6427(m).

Section 48.6427-11 also issued under 26 U.S.C. 6427(m).