Subpart O - REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO RETAILERS AND MANUFACTURERS TAXES
- Section 48.6412-1 - Floor stocks credit or refund
- Section 48.6412-2 - Definitions for purposes of floor stocks credit or refund
- Section 48.6412-3 - Amount of tax paid on each article
- Section 48.6416(a)-1 - Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes
- Section 48.6416(e)-1 - Refund to exporter or shipper
- Section 48.6416(f)-1 - Credit on returns
- Section 48.6416(h)-1 - Accounting procedures for like articles
- Section 48.6416(b)(1)-1 - Price readjustments causing overpayments of manufacturers tax
- Section 48.6416(b)(1)-2 - Determination of price readjustments
- Section 48.6416(b)(1)-3 - Readjustment for local advertising charges
- Section 48.6416(b)(1)-4 - Supporting evidence required in case of price readjustments
- Section 48.6416(a)-2 - Credit or refund of tax on special fuels
- Section 48.6416(b)(2)-1 - Certain exportations, uses, sales, or resales causing overpayments of tax
- Section 48.6416(b)(2)-2 - Exportations, uses, sales, and resales included
- Section 48.6416(b)(2)-3 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales
- Section 48.6416(b)(2)-4 - Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels
- Section 48.6416(b)(3)-1 - Tax-paid articles used for further manufacture and causing overpayments of tax
- Section 48.6416(b)(3)-2 - Further manufacture included
- Section 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture
- Section 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32
- Section 48.6416(b)(5)-1 - Return of installment accounts causing overpayments of tax
- Section 48.6420-1 - Credits or payments to ultimate purchaser of gasoline used on a farm
- Section 48.6420-2 - Time for filing claim for credit or payment
- Section 48.6420(a)-2 - Gasoline includible in claim
- Section 48.6420-3 - Exempt sales; other payments or refunds available
- Section 48.6420-4 - Meaning of terms
- Section 48.6420-5 - Applicable laws
- Section 48.6420-6 - Records to be kept in substantiation of credits or payments
- Section 48.6421-0 - Off-highway business use
- Section 48.6421-1 - Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes
- Section 48.6421-2 - Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses
- Section 48.6421-3 - Time for filing claim for credit or payment
- Section 48.6421-4 - Meaning of terms
- Section 48.6421-5 - Exempt sales; other payments or refunds available
- Section 48.6421-6 - Applicable laws
- Section 48.6421-7 - Records to be kept in substantiation of credits or payments
- Section 48.6427-0 - Off-highway business use
- Section 48.6427-1 - Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes
- Section 48.6427-2 - Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses
- Section 48.6427-3 - Time for filing claim for credit or payment
- Section 48.6427-4 - Applicable laws
- Section 48.6427-5 - Records to be kept in substantiation of credits or payments
- Section 48.6427-6 - Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984
- Section 48.6427-8 - Diesel fuel and kerosene; claims by ultimate purchasers
- Section 48.6427-9 - Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use)
- Section 48.6427-10 - Kerosene; claims by registered ultimate vendors (blocked pumps)
- Section 48.6427-11 - Kerosene; claims by registered ultimate vendors (blending)
- Section 48.6715-1 - Penalty for misuse of dyed fuel
- Section 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes