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U.S. Code Regulations Constitution Journal Apps
  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
  5. subpart H
    Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
  6. subjgrp 12
    motor vehicles

Subjgrp 12. motor vehicles

  • § 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 cement mixers.
  • § 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 with the first retail sale of a light-duty truck.
  • § 48.4063-3 - Other tax-free sales.
  • § 48.4064-1 - Gas guzzler tax.
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