26 C.F.R. § 48.4082-1

Diesel fuel and kerosene; exemption for dyed fuel

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(a) Exemption. Tax is not imposed by section 4081 on the removal, entry, or sale of any diesel fuel or kerosene if—

(1) The person otherwise liable for tax is a taxable fuel registrant;

(2) In the case of a removal from a terminal, the terminal is an approved terminal; and

(3) The diesel fuel or kerosene satisfies the dyeing and marking requirements of paragraphs (b), (c), and (d) of this section.

(b) Dyeing requirements. Diesel fuel or kerosene satisfies the dyeing requirement of this paragraph (b) only if the diesel fuel or kerosene contains—

(1) The dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of diesel fuel or kerosene; or

(2) Any dye of a type and in a concentration that has been approved by the Commissioner.

(d) [Reserved]. For further guidance, see § 48.4082-1T(d).

(e) Effective date—(1) Except as provided in paragraph (e)(2) of this section, this section is applicable March 14, 1996.

(2) [Reserved] For further guidance, see § 48.4082-1T(e)(2).

[T.D. 8659, 61 FR 10457, Mar. 14, 1996, as amended by T.D. 8879, 65 FR 17157, Mar. 31, 2000; T.D. 9199, 70 FR 21333, Apr. 26, 2005]

Notes of Decisions

Cited in 2 cases, 1992–2002 · leading case: United States v. William Rea, Getty Terminals Corp., & John Pabone, Getty Terminals Corp., William Rea, John Pabone, & John Quock, 958 F.2d 1206 (2d Cir. 1992).

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United States v. William Rea, Getty Terminals Corp., & John Pabone, Getty Terminals Corp., William Rea, John Pabone, & John Quock, 958 F.2d 1206 (2d Cir. 1992). “4083-1(a) if it has obtained an Internal Revenue Service (“IRS”) Certificate of Registry (Form 637) (“637 License”); see 26 C.F.R. § 48.4082-1 (d)(2) (distributor is considered a producer only with respect to gasoline it sells on or after the date on which it is issued a 637…”

Basque Station, Inc. v. United States, 53 F. App'x 829 (9th Cir. 2002). “26 C.F.R. § 48.4082-1 (“wholesale distributor will be considered a producer of gasoline only .”

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