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