Code of Federal Regulations (Last Updated: July 5, 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 O - Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes |
§ 48.6715-2T - Application of section 6715(a)(3) to Alaska (temporary).
Latest version.
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(a)
In general. The penalty provided by section 6715(a)(3) for willful alteration of dyed fuel will not be assessed if the alteration occurs in an exempt area of Alaska.(b)
Effective date. This section is applicable as of October 1, 1996.