1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. Subpart F - Special Fuels
  6. 26 CFR § 48.4041-0
26 CFR § 48.4041-0
Applicability of regulations relating to diesel fuel after December 31, 1993
June 25, 2020
CFR

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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§ 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation
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§ 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats

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