GroundRules
26 CFR 48.4081-8: -8 Taxable fuel; measurement.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
(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.
Collected 2026-08-27T02:25:11Z. Source file · JSON