§ 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993
§ 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats
§ 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation
§ 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application
§ 48.4041-6 Application of tax on use of taxable liquid fuel
§ 48.4041-7 Dual use of taxable liquid fuel
§ 48.4041-8 Definitions
§ 48.4041-9 Exemption for farm use
§ 48.4041-10 Exemption for use as supplies for vessels or aircraft
§ 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered
§ 48.4041-12 Sales by United States, etc
§ 48.4041-13 Other credits or refunds
§ 48.4041-14 Exemption for sale to or use by certain aircraft museums
§ 48.4041-15 Sales to States or political subdivisions thereof
§ 48.4041-16 Sales for export
§ 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations
§ 48.4041-19 Exemption for qualified methanol and ethanol fuel
§ 48.4041-20 Partially exempt methanol and ethanol fuel
§ 48.4041-21 Compressed natural gas (CNG)

Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 48 > Subpart F - Special Fuels

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Intestate: Dying without leaving a will.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.