{"data":{"id":"us/26-cfr-48.4041-0","jurisdiction":"us","citation":"26 CFR 48.4041-0","heading":"-0 Applicability of regulations relating to diesel fuel after December 31, 1993.","body":"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.","path":["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 F—Special Fuels"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7b2d9928b5bf0cf341c74f97b3f5a840f082b25eaf5c6ad3f25d1b443ec20a12","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.0-3","next":"us/26-cfr-48.4041-3"},"notice":"GroundRules: Original legal text. Not legal advice."}