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Federal regulations · Through 2026-08-25 · Newer source version available

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

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. Subpart F—Special Fuels

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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