StacksVerified U.S. regulatory reference

26 CFR §48.4081-8

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.
  2. (b)Effective date. This section is applicable January 1, 1994.