Treasury Regulations · 26 CFR
§ 49.4263-3. Special rule for the payment 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. § 4263
Cite as 26 CFR § 49.4263-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 3, 1959 by T.D. 6430
- Last amended
- January 19, 2021 by T.D. 9948
- Issued under
- 26 U.S.C. § 4263
- Length
- 132 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
[T.D. 6430, 24 FR 9665, Dec. 3, 1959, as amended by T.D. 6618, 27 FR 11226, Nov. 14, 1962. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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.
- Amended by T.D. 9948 (86 FR 5007)
- Amended by T.D. 6618 (27 FR 11226)
- Issued by T.D. 6430 (24 FR 9665)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart D Transportation of Persons
Nearby sections
- § 49.4262-2 Exclusion of certain travel.
- § 49.4262-3 Definitions.
- § 49.4263-1 Duty to collect the tax; payments made outside the United States.
- § 49.4263-2 Duty to collect the tax in the case of certain refunds.
- § 49.4263-3 Special rule for the payment of tax.
- § 49.4263-4 Cross reference.
- § 49.4263-5 Round trips.
- § 49.4263-6 Transportation outside the northern portion of the Western Hemisphere.