C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES › Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

26 C.F.R. § 48.6421-0

Off-highway business use

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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 § 48.6421-4(b).

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