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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 48
Subpart G - Subpart G—Fuel Used on Inland Waterways
§ 48.4042-1 - Tax on fuel used in commercial waterway transportation.
§ 48.4042-2 - Special rules.
§ 48.4042-3 - Certain types of commercial waterway transportation excluded.
authority:
26 U.S.C. 7805
,
unless
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