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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i17
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 48
    PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

Part 48. PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

  • SUBPART A [§ 48.0-1 - § 48.0-3] - Subpart A—Introduction
  • SUBPART B - Subparts B-E [Reserved]
  • SUBPART F [§ 48.4041-0 - § 48.4041-21] - Subpart F—Special Fuels
  • SUBPART G [§ 48.4042-1 - § 48.4042-3] - Subpart G—Fuel Used on Inland Waterways
  • SUBPART H [§ 48.4052-1 - § 48.4102-1] - Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
  • SUBPART I [§ 48.4121-1 - § 48.4121-1] - Subpart I—Coal
  • SUBPART J - Subpart J [Reserved]
  • SUBPART K [§ 48.4161(a) - § 48.4161(b)-5] - Subpart K—Sporting Goods
  • SUBPART L [§ 48.4191-1 - § 48.4191-2] - Subpart L—Taxable Medical Devices
  • SUBPART M [§ 48.4216(a)-1 - § 48.4219-1] - Subpart M—Special Provisions Applicable to Manufacturers Taxes
  • SUBPART N [§ 48.4221-1 - § 48.4225-1] - Subpart N—Exemptions, Registration, Etc.
  • SUBPART O [§ 48.6412-1 - § 48.6715-1] - Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
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