U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i17
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 48
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
subpart G
Subpart G—Fuel Used on Inland Waterways
Subpart G. Subpart G—Fuel Used on Inland Waterways
§ 48.4042-1 - Tax on fuel used in commercial waterway transportation.
§ 48.4042-2 - Special rules.
§ 48.4042-3 - Certain types of commercial waterway transportation excluded.