{"data":{"id":"us/26-cfr-48.4081-8","jurisdiction":"us","citation":"26 CFR 48.4081-8","heading":"-8 Taxable fuel; measurement.","body":"(a) In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.\n(b) Effective date. This section is applicable January 1, 1994.","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 H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel"],"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":"f8498ede61f2a315958b50580e0ae8636b249659f15f5df4ad382a9d422fcdd5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4081-7","next":"us/26-cfr-48.4082-1"},"notice":"GroundRules: Original legal text. Not legal advice."}