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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 48 - Manufacturers and Retailers Excise Taxes |
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Subpart F - Special Fuels |
§ 48.4041-0 - Applicability of regulations relating to diesel fuel after December 31, 1993.
Latest version.
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§ 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
Sections 48.4041-3 through 48.4041-17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see § 48.4082-4.
[T.D. 8659, 61 FR 10453, Mar. 14, 1996]