Treasury Regulations · 26 CFR
§ 48.4063-3. Other tax-free sales.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 48.4063-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 13, 1963 by T.D. 7727
- Last amended
- September 27, 1982 by T.D. 7834
- Length
- 66 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 0
For provisions relating to tax-free sales of articles referred to in section 4061, see:
and the regulations thereunder contained in Subpart N of this part.
[T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7834 (47 FR 42344)
- Issued by T.D. 7727 (28 FR 3633)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- Motor vehicles
Nearby sections
- § 48.4062(a)-1 Specific parts or accessories.
- § 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
- § 48.4063-1 Tax-free sales of bodies to chassis manufacturers.
- § 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- § 48.4063-3 Other tax-free sales.
- § 48.4064-1 Gas guzzler tax.