 | United States - 1964 - 1098 pages
...gallon upon any liquid (other than any product taxable under section 4081) — (1) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, for use as a fuel in such vehicle; or (2) used by any person as a fuel in a dieselpowered highway vehicle... | |
 | 1986 - 1092 pages
...general application. (a) Taxability of liquid fuel delivered into purchaser's tanks— (1) Fuel supply tanks. The sale of diesel fuel to an owner, lessee,...is considered a taxable sale of the liquid fuel if the liquid fuel is delivered by the seller into the fuel supply tank of the vehicle, motorboat, or... | |
 | 2002 - 346 pages
...application. (a) Taxability of liquid fuel delivered into purchaser's tanks — (1) Fuel supply tanks, (i) The sale of diesel fuel to an owner, lessee, or other...is considered a taxable sale of the liquid fuel if the liquid fuel is delivered by the seller into the fuel supply tank of the vehicle, motorboat, or... | |
 | 1991 - 384 pages
...(i) The sale of diesel fuel to an l 48.4041 -5 owner, lessee, or other operator of a dlesel-powered highway vehicle, or of special motor fuel to an owner,...is considered a taxable sale of the liquid fuel if the liquid fuel is delivered by the seller into the fuel supply tank of the vehicle, motorboat, or... | |
 | 1966 - 628 pages
...special motor fuel ; rules of general application. (a) Taxability of liquid delivered into purchasers' tanks. The sale of diesel fuel to an owner, lessee,...owner, lessee, or other operator of a motor vehicle, motorboat, or airplane shall be considered a taxable sale of such liquid (1) if the liquid is delivered... | |
 | 1978 - 1058 pages
...country; or (11) Which, if owned by the United States, Is used on the highway. (c) Procedures. (1) The sale of diesel fuel to an owner, lessee, or other...owner, lessee, or other operator of a motor vehicle, motor-boat, or airplane is considered as a taxable sale by the Internal Revenue Service only (i) if... | |
 | 1971 - 668 pages
...foreign country; or (ii) Which, if owned by the United States is used on the highway. (c) Procedures. (1) The sale of diesel fuel to an owner, lessee, or other...owner, lessee, or other operator of a motor vehicle, motorboat, or airplane is considered as a taxable sale by the Internal Revenue Service only (i) if... | |
 | 1997 - 352 pages
...application. (a) Taxability of liquid fuel delivered into purchaser's tanks— (1) Fuel supply tanks, (i) The sale of diesel fuel to an owner, lessee, or other...vehicle, or of special motor fuel to an owner, lessee, 26 CFR Ch. I (4-1-97 Edition) or other operator of a motor vehicle or motorboat, or of fuel to an owner,... | |
 | 1972 - 1094 pages
...Which, if owned by the United States is used on the highway. § 18-11.101-3 Procedures. (a) General. The sale of diesel fuel to an owner, lessee, or other operator of a diesel -powered highway vehicle, or of special motor fuel to an owner, lessee, or other operator of... | |
 | 1992 - 392 pages
...paragraph (1) of section 4041 (b)), applies to the taxable sale of special motor fuel by any person to an owner, lessee, or other operator of a motor vehicle or motorboat, for use as a fuel in the motor vehicle or motorboat. The tax does not apply to special motor fuel sold... | |
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... 1 ) Sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, for use as a fuel in such vehicle; or (2) Used by any person as a fuel in a diesel-powered highway vehicle unless there was a taxable sale of such liquid... 
