§ 48.6427-10T - Claims with respect to kerosene (temporary).

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(a) Claims under § 48.6427-8—(1) In general. For purposes of § 48.6427-8, diesel fuel includes kerosene.

(2) Blocked pumps. Kerosene is treated as satisfying the conditions of § 48.6427-8(b)(1) only if it was not sold from a blocked pump (as described in § 48.6427-11T(b)).

(b) Claims under § 48.6427-9. For purposes of § 48.6427-9, diesel fuel includes kerosene.

(c) Effective date. This section is applicable to kerosene taxed after June 30, 1998.

                    
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