26 C.F.R. § 48.4041-0

Current through September 30, 2024
Section 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 .

26 C.F.R. §48.4041-0

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