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Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

§ 48.6427-0 Off-highway business use.

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States

For purposes of the regulations under section 6427, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under § 48.6421-1(b).

[T.D. 8043, 50 FR 32046, Aug. 8, 1985]

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▸Contents — 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

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