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" ... in the case of a liquid taxable under this subsection sold for use or used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such sale or use) is not registered, and is not required to be registered, for highway use under the... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 287
1964
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Federal Laws, Regulations, and Other Material Relating to Highways, Through ...

Highway law - 1960 - 244 pages
...for use or used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such sale or use) is not registered, and is not required to be...laws of any State or foreign country, or (B) which, in the case of a dieselpowered highway vehicle owned by the United States, is not used on the highway,...
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Federal Laws, Regulations, and Other Material Relating to ..., Volumes 53-1960

United States. Bureau of Public Roads - Highway law - 1960 - 236 pages
...for use as a fuel in a dlesel, powered highway vehicle (i) which (at the time of such use or resale) is not registered, and is not required to be registered,...under the laws of any State or foreign country, or (ii) which, in the case o: a diesel-powered highway vehicle owned by the Unitec States, is not used...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961 - 576 pages
...pursuant to paragraph (b) (1) of this section, is used to propel a motorboat or airplane, or motor vehicle: (a) Which, at the time of such use is not...by the United States, is not used on the highway. These refunds or credits shall be utilized, in accordance with Departmental procedures, by adjustment...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...for use or used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such sale or & @ in the case of a diesel-powered highway vehicle owned by the United States, is not used on the highway,...
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Federal-aid Highway Financing: Hearings, Eighty-seventh Congress, First ...

United States. Congress. House. Committee on Ways and Means - Government publications - 1961 - 780 pages
...for use as a fuel in a diesel-powered highway vehicle (i) which (at the time of such use or resale) is not registered, and is not required to be registered,...under the laws of any State or foreign country, or (H) which, in the case of a diesel-powered highway vehicle owned by the United States, is not used...
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Federal-aid Highway Financing: Hearings, Eighty-seventh Congress, First ...

United States. Congress. House. Committee on Ways and Means - Government publications - 1961 - 812 pages
...propulsion of a highway vehicle (i) which (at the time of such use or resale) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (ii) which, in the case of a highway vehicle owned by the United States, is used on the highway: except...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1962 - 258 pages
...use or used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such sale or uee) is not registered, and is not required to be registered,...laws of any State or foreign country, or (B) which, in the case of a diesel-powered highway vehicle owned by the United States, is not used on the highway,...
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Hearings

United States. Congress. House. Committee on Interior and Insular Affairs - 1962 - 954 pages
...motorboat, or (B) a highway vehicle (i) which (at the time of such sale or use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (ii) which, In the case of a highway vehicle owned by the United States, is used on the highway, the...
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Land Conservation Fund: Hearings Before the Committee on Interior and ...

United States. Congress. House. Committee on Interior and Insular Affairs - Motorboats - 1962 - 132 pages
...(A) a motorboat, or (B) a highway vehicle (1) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (ii) which, in the case of a highway vehicle owned by the United States, is used on the highway, a...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1963 - 336 pages
...gallon, if diesel fuel, upon which a tax of 4 cents per gallon has been paid pursuant to paragraph (a)(l) of this section, is used as a fuel for a dieselpowered...cents per gallon has been paid pursuant to paragraph (b)(l) of this section, is used to propel a motorboat or airplane, or motor vehicle: (a) Which, at...
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