26 C.F.R. § 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart F—Special Fuels
§ 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
