Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 48 - Manufacturers and Retailers Excise Taxes |
Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel |
Taxable Fuel |
§ 48.4101-2T - Information reporting (temporary).
Latest version.
-
(a)(1)-(3) [Reserved]
(4)
Registered aviation fuel producers. After June 30, 1999, each person that is registered under section 4101 as a producer of aviation fuel must make a return showing—(i) The name and employer identification number of each unregistered person to whom it sold aviation fuel for resale;
(ii) The volume of the aviation fuel sold to such persons;
(iii) The date and location of such sales; and
(iv) Any other information required by the Commissioner.
(b)-(d) [Reserved]