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e-CFR data is current as of February 21, 2020

Title 26Chapter ISubchapter DPart 48Subpart H → §48.4081-8


Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel


§48.4081-8   Taxable fuel; measurement.

(a) In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.

(b) Effective date. This section is applicable January 1, 1994.

[66 FR 27597, May 18, 2001]

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