Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
motor vehicles
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 48.4052-1 Heavy trucks and trailers; certification requirement.
- § 48.4061(a) [Reserved]
- § 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
- § 48.4061(a)-2 Bonding of importers.
- § 48.4061(a)-3 Definitions.
- § 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
- § 48.4061(a)-5 Sale of automobile truck bodies and chassis.
- § 48.4061(b) [Reserved]
- § 48.4061(b)-1 Imposition of tax.
- § 48.4061(b)-2 Definition of parts or accessories.
- § 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
- § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on…
- § 48.4062(a) [Reserved]
- § 48.4062(a)-1 Specific parts or accessories.
- § 48.4062(b) [Reserved]
- § 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
- § 48.4063-1 Tax-free sales of bodies to chassis manufacturers.
- § 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection…
- § 48.4063-3 Other tax-free sales.
- § 48.4064-1 Gas guzzler tax.
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