[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: 26CFR48.6420(a)-2]

[Page 214]
 
                       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 O_Refunds and Other Administrative Provisions of Special 
            Application to Retailers and Manufacturers Taxes
 
Sec. 48.6420(a)-2  Gasoline includible in claim.

    Payment may be claimed under section 6420 only in respect of 
gasoline used on a farm in the United States for farming purposes. No 
payment is allowable under section 6420 with respect to gasoline used 
for nonfarming purposes, or gasoline used off a farm, regardless of the 
nature of such use. If a vehicle or other equipment is used both on a 
farm and off the farm, or if it is used on a farm both for farming and 
nonfarming purposes, payment is allowable only with respect to that 
portion of the gasoline which was ``used on a farm for farming 
purposes'' as defined in paragraph (a) of Sec. 48.6420(c)-1. The type 
of equipment or vehicle and whether or not it is registered for highway 
use is immaterial. However, the actual use of the equipment or vehicle 
and place where it is used are material. For example, if a truck used on 
a farm for farming purposes is also used on the highways (even though in 
connection with operating the farm), the gasoline used in operating the 
truck on the highways is not to be taken into account in computing the 
payment for which a claim is filed, since such gasoline was used off the 
farm.

[T.D. 6433, 24 FR 10395, Dec. 22, 1959]