26 CFR Part 48 - PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart A—Introduction (§§ 48.0-1 - 48.0-3)
- Subparts B–E [Reserved]
- Subpart F—Special Fuels (§§ 48.4041-0 - 48.4041-21)
- Subpart G—Fuel Used on Inland Waterways (§§ 48.4042-1 - 48.4042-3)
- Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel (§§ 48.4052-1 - 48.4102-1)
- Subpart I—Coal (§ 48.4121-1)
- Subpart J [Reserved]
- Subpart K—Sporting Goods (§§ 48.4161(a) - 48.4161(b)-5)
- Subpart L—Taxable Medical Devices (§§ 48.4191-1 - 48.4191-2)
- Subpart M—Special Provisions Applicable to Manufacturers Taxes (§§ 48.4216(a)-1 - 48.4219-1)
- Subpart N—Exemptions, Registration, Etc. (§§ 48.4221-1 - 48.4225-1)
- Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes (§§ 48.6412-1 - 48.6715-1)
Section 48.4052–1 also issued under 26 U.S.C. 4052(g).
Section 48.4064–1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii).
Section 48.4064–1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1).
Section 48.4064–1(d)(5) also issued under 26 U.S.C. 4064(d)(2).
Section 48.4081–4 also issued under 26 U.S.C. 4083(a)(2).
Section 48.4081–6 also issued under 26 U.S.C. 4081(c);
Section 48.4081–7 also issued under 26 U.S.C. 4081(e).
Section 48.4082–1 also issued under 26 U.S.C. 4082.
Section 48.4082–1T also issued under 26 U.S.C. 4082(a).
Section 48.4082–2 also issued under 26 U.S.C. 4082.
Section 48.4082–5 also issued under 26 U.S.C. 4082.
Section 48.4082–6 also issued under 26 U.S.C. 4082(d).
Section 48.4082–7 also issued under 26 U.S.C. 4082(d).
Section 48.4101–1 also issued under 26 U.S.C. 4101(a).
Section 48.4101–2 also issued under 26 U.S.C. 6071(a).
Section 48.4191–1 also issued under 26 U.S.C. 4191.
Section 48.4191–2 also issued under 26 U.S.C. 4191(b)(2).
Section 48.4221–3(e) also issued under 26 U.S.C. 4221(a).
Section 48.6416(b)(2)–2(b) also issued under 26 U.S.C. 6416(b).
Section 48.6427–8 also issued under 26 U.S.C. 6427(m).
Section 48.6427–9 also issued under 26 U.S.C. 6427(m).
Section 48.6427–10 also issued under 26 U.S.C. 6427(m).
Section 48.6427–11 also issued under 26 U.S.C. 6427(m).
The following state regulations pages link to this page.
Nevada