[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: 26CFR48.6421-0]

[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. 48.6421-0  Off-highway business use.

    For purposes of the regulations under section 6421, after March 31, 
1983, the term ``off-highway business use'' is used in lieu of the term 
``qualified business use'' and has the same meaning as ``qualified 
business use'' under Sec. 48.6421-4(b).

[T.D. 8043, 50 FR 32039, Aug. 8, 1985]