§ 48.4101-3T - Registration; special rules for kerosene (temporary).

(a) Application of § 48.4101-1. The references to diesel fuel in §§ 48.4101-1(a)(1) and (f)(1)(ii) are treated as references to either diesel fuel or kerosene, and the references in §§ 48.4101-1(b)(5)(i) and (f)(2) to paragraphs (c)(1) or (d) of § 48.4101-1 are treated as references also to paragraph (c) of this section.

(b) Transitional registration rule—(1) In general. A person is treated as a taxable fuel registrant if, on June 30, 1998, the person—

(i) Is an enterer, refiner, terminal operator, or throughputter of kerosene and is registered under section 4101 as a producer or importer of aviation fuel; or

(ii) Operates one or more terminals that store kerosene (and no other type of taxable fuel) and each position holder at each of its terminals is a taxable fuel registrant.

(2) Termination. A person treated as registered under this paragraph (b) is treated as registered until the earlier of—

(i) The effective date of a registration issued under § 48.4101-1(g)(3) with respect to kerosene;

(ii) The effective date of a revocation or suspension of registration under § 48.4101-1(i); or

(iii) April 1, 1999.

(c) Persons that may, but are not required to, be registered. A person may, but is not required to, be registered under section 4101 with respect to the tax imposed by section 4081 if the person is a kerosene feedstock user (defined in § 48.4082-9T).

(d) Additional terms and conditions of registration for certain terminal operators. A legible and conspicuous notice stating: “DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” must be provided by each terminal operator to any person that receives dyed kerosene at a terminal rack of that operator. This notice must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents that are provided by the terminal operator to accompany the removal of the fuel.

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