Treasury Regulations · 26 CFR
§ 48.6416(b)(3)-1. Tax-paid articles used for further manufacture and causing overpayments of tax.
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).
Regulation under 26 U.S.C. § 6416(b)(3)
Cite as 26 CFR § 48.6416(b)(3)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 8, 1985 by T.D. 8043
- Issued under
- 26 U.S.C. § 6416(b)(3)
- Length
- 201 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 4 regulations; cited by 1
In the case of any payment of tax under chapter 32 that is determined to be an overpayment under section 6416(b)(3) and § 48.6416(b)(3)-2 by reason of the sale of an article (other than coal taxable under section 4121), directly or indirectly, by the manufacturer of the article to a subsequent manufacturer who uses the article in further manufacture of a second article or who sells the article with, or as a part of, the second article manufactured or produced by the subsequent manufacturer, the subsequent manufacturer may file claim for refund of the overpayment or may claim credit for the overpayment on any return of tax under this subpart subsequently filed. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or refund, see § 301.6402-2 of this chapter (Regulations on Procedure and Administration) and §§ 48.6416(a)-3 and 48.6416(b)(3)-3. For provisions authorizing the taking of a credit in lieu of filing a claim for refund, see section 6416(d) and § 48.6416(f)-1.
[T.D. 8043, 50 FR 32030, Aug. 8, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 48.6416(b)(3)-2 Further manufacture included.
- § 301.6402-2 Claims for credit or refund.
- § 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32.
- § 48.6416(f)-1 Credit on returns.
Cited by 1 other regulation
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.
- Issued by T.D. 8043 (50 FR 32030)
Where it sits in 26 CFR
- 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
Nearby sections
- § 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
- § 48.6416(b)(2)-2 Exportations, uses, sales, and resales included.
- § 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- § 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
- § 48.6416(b)(3)-2 Further manufacture included.
- § 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
- § 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
- § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.