§ 48.4082-7T - Kerosene; notice required with respect to dyed kerosene (temporary).

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(a) In general. A legible and conspicuous notice stating: “DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” must be posted by a seller on any retail pump or other delivery facility where it sells dyed kerosene for use by its buyer. Any seller that fails to post the required notice on any retail pump or other delivery facility where it sells dyed kerosene is, for purposes of the penalty imposed by section 6715, presumed to know that the fuel will not be used for a nontaxable use.

(b) Effective date. This section is applicable after June 30, 1998.

                    
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