Code of Federal Regulations > Title 26 > Chapter I > Part 48 - PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

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