§ 48.4082-10T - Kerosene; additional exemption from floor stocks tax (temporary).

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The floor stocks tax imposed by section 1032(g) of the Taxpayer Relief Act of 1997 does not apply to kerosene that satisfies the dyeing requirements of § 48.4082-1(b) by the earlier of—

(a) September 30, 1998; or

(b) The time the kerosene is sold by the person otherwise liable for the floor stocks tax.

                    
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