Regulations last checked for updates: Feb 21, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
§ 48.4041-12 - Sales by United States, etc.

The taxes imposed by section 4041 apply to the sale at retail of taxable liquid fuels by the United States or by any agency or instrumentality of the United States, unless by statute specifically exempted from these taxes. However, the exemptions from these taxes provided by section 4041 (f), (g), and (h) and the regulations thereunder contained in this subpart F are available to the extent therein provided.

[T.D. 8066, 51 FR 20, Jan. 2, 1986]
authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 48.4041-12