[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: 26CFR48.4041-16]

[Page 66]
 
                       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. 48.4041-16  Sales for export.

    (a) General rule. In order for a sale to be exempt from tax under 
section 4041 as a sale for export, it is necessary that the liquid be 
(1) identified as having been sold by the retailer for export and (2) 
exported in due course. To establish exemption from tax in the case of a 
taxable article for export, it is necessary that the retailer maintain 
adequate records and have in his possession documentary evidence showing 
that the article was so sold.
    (b) Proof of exportation. Exportation may be evidenced by any one of 
(1) a copy of the export bill of lading issued by the delivering 
carrier, (2) a certificate by the agent or representative of the export 
carrier showing actual exportation of the liquid, (3) a certificate of 
landing signed by a customs officer of the foreign country to which the 
liquid is exported, or (4) a statement of the foreign consignee showing 
receipt of the liquid.
    (c) Shipment to possessions of the United States. The same 
provisions as relate to sales for export and proof of exportation will 
apply to sales for shipment to a possession of the United States, within 
the meaning of Sec. 48.0-2.

[T.D. 7536, 43 FR 13516, Mar. 31, 1978. Redesignated by T.D. 8066, 51 FR 
14, Jan. 2, 1986]