§ 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States

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]

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▸Contents — 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

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