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Regulations last checked for updates: Nov 21, 2024
Title 26 - Internal Revenue last revised: Nov 05, 2024
All Titles
Title 26
Chapter I
Part 48 - PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart A [§ 48.0-1 - § 48.0-3] - Subpart A—Introduction
Subpart B - Subparts B-E [Reserved]
Subpart F [§ 48.4041-0 - § 48.4041-21] - Subpart F—Special Fuels
Subpart G [§ 48.4042-1 - § 48.4042-3] - Subpart G—Fuel Used on Inland Waterways
Subpart H [§ 48.4052-1 - § 48.4102-1] - Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Subpart I [§ 48.4121-1 - § 48.4121-1] - Subpart I—Coal
Subpart J - Subpart J [Reserved]
Subpart K [§ 48.4161(a) - § 48.4161(b)-5] - Subpart K—Sporting Goods
Subpart L [§ 48.4191-1 - § 48.4191-2] - Subpart L—Taxable Medical Devices
Subpart M [§ 48.4216(a)-1 - § 48.4219-1] - Subpart M—Special Provisions Applicable to Manufacturers Taxes
Subpart N [§ 48.4221-1 - § 48.4225-1] - Subpart N—Exemptions, Registration, Etc.
Subpart O [§ 48.6412-1 - § 48.6715-1] - Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
authority:
26 U.S.C. 7805
,
unless
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