Code of Federal Regulations > Title 26 > Chapter I > Part 48 > Subpart H - Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

AUTOMOTIVE AND RELATED ITEMS
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.

TIRES, TUBES, AND TREAD RUBBER

§ 48.4071-1 - Imposition and rates of tax.

§ 48.4071-2 - Determination of weight.

§ 48.4071-3 - Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.

§ 48.4071-4 - Original equipment tires on imported articles.

§ 48.4072-1 - Definitions.

§ 48.4073-1 - Exemption of tires of certain sizes.

§ 48.4073-2 - Exemption of tires with internal wire fastening.

§ 48.4073-3 - Exemption of tread rubber used for recapping nonhighway tires.

§ 48.4073-4 - Other tax-free sales.

TAXABLE FUEL

§ 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 4081(e).

§ 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.