[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4041-12]

[Page 64-65]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                         Subpart F_Special Fuels
 
Sec. 48.4041-12  Sales by United States, etc.

    The taxes imposed by section 4041 apply to the sale at retail of 
taxable liquid fuels by the United States or by any agency or 
instrumentality of the

[[Page 65]]

United States, unless by statute specifically exempted from these taxes. 
However, the exemptions from these taxes provided by section 4041 (f), 
(g), and (h) and the regulations thereunder contained in this subpart F 
are available to the extent therein provided.

[T.D. 8066, 51 FR 20, Jan. 2, 1986]