26 C.F.R. § 48.4041-0

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

Last amended: 2014Year: 2026Length: 44 wordsOfficial source

Cite as 26 C.F.R. § 48.4041-0 (2026)

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]
Cross-references to the CFR
48.4082-4.
26 C.F.R. § 48.4041-0: Applicability of regulations relating to diesel fuel after December 31, 1993. | Justis AI