26 CFR 48.4041-12
§ 48.4041-12 Sales by United States, etc.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 48.4041-12, § 48.4041-12 Sales by United States, etc, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113449
- Permanent ID
ys:prov:113449@1- SHA-256
b1fd4fd6a6b8ff50b5ccfeaf9b2f32a2aaeeeaf58891a5469dc3f8e59c44333f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.