§ 48.4082-9T - Kerosene; exemption for non-fuel feedstock purposes (temporary).

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(a) In general. Tax is not imposed under section 4081 and § 48.4081-3(e)(1) if, upon the removal of kerosene from a pipeline or vessel, the kerosene is received by a taxable fuel registrant that is a kerosene feedstock user. For this purpose, a kerosene feedstock user is a person that receives kerosene by bulk transfer for its own use in the manufacture or production of any substance (other than gasoline, diesel fuel, or special fuels referred to in section 4041).

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

                    
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