94-6238. Diesel Fuel Excise Tax; Registration Requirements Relating to Gasoline and Diesel Fuel Excise Tax; Correction

[Federal Register Volume 59, Number 52 (Thursday, March 17, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-6238]


[[Page Unknown]]

[Federal Register: March 17, 1994]


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DEPARTMENT OF THE TREASURY
26 CFR Part 48

[T.D. 8496]
RIN 1545-AS13

 

Diesel Fuel Excise Tax; Registration Requirements Relating to 
Gasoline and Diesel Fuel Excise Tax; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains a correction to temporary regulations 
relating to the tax on diesel fuel and registration requirements for 
the gasoline and diesel fuel excise taxes. This document was published 
in the Federal Register on Tuesday, November 30, 1993, (58 FR 63069).

EFFECTIVE DATE: January 1, 1994.

FOR FURTHER INFORMATION CONTACT: Frank Boland, [phone], (not a 
toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations provide rules under sections 6011(a), 
4081, 4082, 4101(a) and (b), 4101(d), and 6427(n) of the Internal 
Revenue Code.

Need for Correction

    As published, T.D. 8496 contains an error which may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the temporary regulations (T.D. 
8496), which was the subject of FR Doc. 93-28647 is corrected as 
follows:
    On page 63076, column 1, Sec. 48.4101-3T (d)(3), line 1, the 
language ``(3) A throughputter, as defined'' is corrected to read ``(3) 
A throughputter, as defined in''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 94-6238 Filed 3-16-94; 8:45 am]
BILLING CODE 4830-01-P