Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel›Taxable Fuel
§ 48.4081-8 Taxable fuel; measurement.
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
(a) In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.
(b) Effective date. This section is applicable January 1, 1994.
[66 FR 27597, May 18, 2001]
Get a plain-English answer with a citation back to this text.
Ask AI about this code