C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES › Subpart F—Special Fuels

26 C.F.R. § 48.4041-0

Applicability of regulations relating to diesel fuel after December 31, 1993

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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]
Notes of Decisions
Cited in 1 case, 2007–2007 · leading case: United States v. Pesaturo, 476 F.3d 60 (1st Cir. 2007).
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United States v. Pesaturo, 476 F.3d 60 (1st Cir. 2007). “Moreover, a further regulation arising from the 1993 amendments, 26 C.F.R. § 48.4041-0 (1996), tellingly entitled “Applicability of regulations relating to diesel fuel after December 31, 1993,” provides that “[sections 48.”
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