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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 48
Subpart F - Subpart F—Special Fuels
§ 48.4041-0 - Applicability of regulations relating to diesel fuel after December 31, 1993.
§ 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
§ 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
§ 48.4041-5 - Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
§ 48.4041-6 - Application of tax on use of taxable liquid fuel.
§ 48.4041-7 - Dual use of taxable liquid fuel.
§ 48.4041-8 - Definitions.
§ 48.4041-9 - Exemption for farm use.
§ 48.4041-10 - Exemption for use as supplies for vessels or aircraft.
§ 48.4041-11 - Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
§ 48.4041-12 - Sales by United States, etc.
§ 48.4041-13 - Other credits or refunds.
§ 48.4041-14 - Exemption for sale to or use by certain aircraft museums.
§ 48.4041-15 - Sales to States or political subdivisions thereof.
§ 48.4041-16 - Sales for export.
§ 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.
§ 48.4041-18 - [Reserved]
§ 48.4041-19 - Exemption for qualified methanol and ethanol fuel.
§ 48.4041-20 - Partially exempt methanol and ethanol fuel.
§ 48.4041-21 - Compressed natural gas (CNG).
authority:
26 U.S.C. 7805
,
unless
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