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Electronic Code of Federal Regulations

e-CFR data is current as of April 2, 2020

Title 26Chapter ISubchapter DPart 48Subpart F → §48.4041-0


Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart F—Special Fuels


§48.4041-0   Applicability of regulations relating to diesel fuel after December 31, 1993.

Sections 48.4041-3 through 48.4041-17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see §48.4082-4.

[T.D. 8659, 61 FR 10453, Mar. 14, 1996]

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