Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Taxable Fuel
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 48.4081-1 Taxable fuel; definitions.
- § 48.4081-2 Taxable fuel; tax on removal at a terminal rack.
- § 48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack.
- § 48.4081-4 Gasoline; special rules for gasoline blendstocks.
- § 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
- § 48.4081-6 Gasoline; gasohol.
- § 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section…
- § 48.4081-8 Taxable fuel; measurement.
- § 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
- § 48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- § 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
- § 48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
- § 48.4082-4 Diesel fuel and kerosene; back-up tax.
- § 48.4082-5 Diesel fuel and kerosene; Alaska.
- § 48.4082-6 Kerosene; exemption for aviation-grade kerosene.
- § 48.4082-7 Kerosene; exemption for feedstock purposes.
- § 48.4083-1 Taxable fuel; administrative authority.
- § 48.4091-3 [Reserved]
- § 48.4101-1 Taxable fuel; registration.
- § 48.4101-2 Information reporting.
- § 48.4102-1 Inspection of records by State or local tax officers.
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